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AMD INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. & S.T., GHAZIABAD

2015 (10) TMI 1119 - CESTAT NEW DELHI

Denial of CENVAT Credit - Credit on CVD - Capital goods - held that:- The appellant took Cenvat credit on CVD paid on these capital goods. Some part of the capital goods was found to be defective and same was re-exported for repairs. The appellant re .....

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on value addition plus Cenvat credit reversed at the time of export. From the above facts it is clear that when the goods were sent for repairs by the appellant they have reversed the credit. Therefore, appellant are entitled to take Cenvat credit on .....

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M) - Final Order No. 51044/2015-EX (SM)(BR) - Dated:- 7-4-2015 - Shri Ashok Jindal, Member (J) Shri Pawan Shree Agarwal, Advocate, for the Appellant. Shri A.K. Dhawan, DR, for the Respondent. ORDER The appellant is in appeal against the impugned orde .....

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s they found that some parts of the capital goods are not properly functioning. Therefore, the said part of the capital goods was sent to the supplier of the goods located outside India. When the said part was exported for repairs and maintenance, th .....

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on CVD paid on the charges of repairs and maintenance and taken the Cenvat credit which has already been reversed by the appellant on export of the said part of the capital goods. The Revenue s allegation is that as the capital goods were not sent as .....

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the appellant is not a proper document to avail Cenvat Credit on CVD paid by them at earlier stage. Therefore, both the lower authorities denied Cenvat Credit. Against the said order appellant is before me. 3. The Ld. Counsel for the appellant s .....

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Ld. AR reiterated, the findings of the impugned order. 5. Heard the parties. Considered the submissions. 6. In this case the facts which are admitted are as under: Initially capital goods received by the appellant and duty were paid thereon .....

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