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Commissioner, Central Excise & Service Tax, Daman Versus M/s Wimplast Ltd

2015 (10) TMI 1184 - CESTAT AHMEDABAD

Reversal of CENVAT Credit - removal of Capital goods after use - Held that:- Authorised Representative for the Revenue submits that the Respondents availed the CENVAT Credit on capital goods and at the time of clearance of the capital goods after use .....

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e to reverse the credit on the depreciated value of the capital goods. The Larger Bench of the Tribunal in the case of Commissioner of C.Ex., Hyderabad-III Vs Navodhaya Plastic Industries Ltd - [2013 (12) TMI 82 - CESTAT CHENNAI ], followed the decis .....

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s, J. For The Appellant: Shri K. Sivakumar, Authorised Representative For The Respondent: None. Per: P.K. Das None appears on behalf of the Respondents. On perusal of the records, I find that the Respondents requested for adjournment. The Respondents .....

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esentative for the Revenue submits that the Respondents availed the CENVAT Credit on capital goods and at the time of clearance of the capital goods after use, they paid the duty on the transaction value. He submits that on the identical issue, Hon&# .....

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