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2015 (10) TMI 963 - CESTAT MUMBAI

2015 (10) TMI 963 - CESTAT MUMBAI - TMI - Denial of CENVAT Credit - whether the appellant is required to be saddled with the duty liability of CENVAT Credit of an amount of ₹ 2,33,311/-, interest thereof and equivalent amount of penalty on the appellant - Held that:- The intention of the appellant is very clear inasmuch as he has reversed the amount of CENVAT Credit attributable to the inputs cleared to their sister by raising duty paying invoice is the only conclusion that can be reached. .....

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t the dimension in “inches” while when the goods were imported and the Bill of Entry indicates the description in “mm”. On casual conversion of the dimensions in Bill of Entry and on the invoice I find that there is no difference. - impugned order is incorrect and is liable to be set aside - Decided in favour of assessee. - Appeal No. E/89445/13-Mum - Dated:- 13-4-2015 - M. V. Ravindran, Member (J),J. For the Petitioner : Ms Kiran Doiphode, Adv. For the Respondent : Shri N N Prabhudesai, Supdt ( .....

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had been diverted to their Head Office. Show-cause notice dated 11.11.2009 was issued for demand of wrongly availed CENVAT Credit, interest thereof and seeking to impose penalty. The said show-cause notice was contested by the appellant. Adjudicating authority after following due process of law, confirmed the demand raised with interest and imposed penalty. Aggrieved by such an order, the appellant preferred an appeal before the first appellate authority who also concurred the views of the adju .....

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cern. She would draw my attention to the Bill of Entry filed by the appellant and submit that the description of the goods imported were the same which were cleared to the sister concern. It is her submission that there cannot be demand of duty as on 30.10.2007 the appellant had prepared an invoice by debiting the amount of duty liability in their CENVAT Credit account which has nullified the demand raised by the department. It is her submission that the appellant had already paid back the amoun .....

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ppellate authority. He would submit that the claim of the appellant as to part goods were cleared to their sister concern is not forth-coming from the records. It is his submission that the goods as mentioned in the Bill of Entry and on the documents for debiting the amount of CENVAT Credit attributable to such diverted goods do not match. He would also submit that the appellant was aware that the goods need to be taken to the factory and excess CENVAT Credit was wrongly availed. He would submit .....

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orted Seamless copper tube ASTM B280 size 9.48 mm x 0 and paid the customs duty and CVD thereof. It is also undisputed that the part of quantity of 3597 Kg. was diverted to one of the sister concern M/s Sapna Engineering. The only issue disputed in this case is that whether the appellant having already reversed CENVAT Credit on the quantity of goods diverted to sister concern, again needs to be saddled with the same amount as ineligible CENVAT Credit. 8. On perusal of the records, I find that th .....

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