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M/s. WIPRO Ltd. Versus CCE, Chennai IV

2015 (10) TMI 912 - CESTAT CHENNAI

Debonding of EOU - The precise contention of the appellant is that the finished goods and inputs lying in stock at the time of de-bonding have suffered CVD for which the finished goods shall not be dutiable further - Adjustment of CVD - extended peri .....

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n debonding does not appear to be unreasonable since such additional duty of customs was not refunded to the appellant in terms of section 3 of Customs Tariff Act, 1975. No doubt, the finished goods were not inputs, but in absence of refund of additi .....

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furnished to the Department, there was no case under the proviso to section 11A of the Central Excise Act, 1944 and proceeding was time barred. This ground also appears to be sound as verifiable from record to set aside the proceeding holding that t .....

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cial Member Shri S. Muthuvenkataraman, Advocate : for the Appellant Shri B. Balamurugan, AC (AR) : for the Respondent ORDER The precise contention of the appellant is that the finished goods and inputs lying in stock at the time of de-bonding have su .....

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be denied upon clearance of the finished goods debonded But Revenue disputes that the CVD paid on the finished goods upon de-bonding cannot be claimed as set off like input credit. Such difference between the parties gave raise to dispute in the pre .....

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was forgone at the time of export was recovered from the de-bonding unit. 3. When the goods were finished goods and that suffered duty on debonding and when the appellant discharged excise duty liability on clearance of those finished goods claim of .....

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