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2015 (10) TMI 1205 - CESTAT AHMEDABAD

2015 (10) TMI 1205 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Credit taken on invalid documents - Held that:- On perusal of the adjudication order, I am unable to accept the findings of the Commissioner (Appeals). It is seen from the challan dated 11.11.2008 that the merchant exporter M/s Ram Ratna international paid the duty for non- fulfillment of the export obligation of 6108.48 kgs of import material. The appellant availed the credit of ₹ 3,25,540.00 on additional payment of .....

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favour of assessee. - Appeal No : E/1007/2011 - Order No. A/10768 / 2015 - Dated:- 5-6-2015 - MR. P.K. DAS, J. For The Appellant : Shri Rahul Gajera, Advocate For The Respondent :Shri T.K. Sikdar, Authorised Representative Per: P.K. Das The appellants were engaged in the manufacture of Enamelled Copper Wire/Copper Scrap etc. under chapter 85 & 74 of the Schedule to the Central Excise Tariff Act, 1985. They received inputs namely, Copper Rods from M/s Sterlite Industries under advance licenc .....

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w Cause Notice dated 08.10.2009 was issued proposing to disallow the Cenvat Credit of ₹ 3,25,540.00 on the ground that the credit was taken on the basis of invalid documents in so far as the amount was paid through challans, amongst others. The Adjudicating Authority dropped the proceedings. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, Commissioner (Appeals) set-aside the adjudication order and allowed the appeal filed by the Revenue. Hence, the appellant .....

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ustries on Excise invoices. There was excess procurement by the license holder with regards to Advance license. As there was excess import the license holder paid all import duties applicable on excess import and unit took the credit on the basis of payment made on the challans. The material was imported and received by M/s Sterlite Industries but transferred to M/s Mew Electricals Pvt Ltd through M/s Ram Ratna International on the basis of Advance license in-validated for procurement of Goods f .....

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