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Commissioner of Central Excise & S.T., Ahmedabad Versus M/s. Bhoomi Textiles

2015 (10) TMI 1234 - CESTAT AHMEDABAD

Reversal of Modvat credit - benefit of exemption Notification No. 29/2004-CE dated 09.7.2004 as well as Notification No. 30/2004-CE dated 09.7.2004 - Held that:- Supreme Court upheld the decision of Hon'ble Gujarat High Court [2008 (9) TMI 87 - HIGH .....

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mmissioner (Appeals) - Decided against Revenue. - Appeal No. : E/807/2007 - ORDER No. A/10860/2015 - Dated:- 24-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri Alok Srivastava, Authorised Representative For The Respondent : Sh .....

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, we find that respondents were engaged in the manufacture of Processed Fabrics and availed benefit of exemption Notification No. 29/2004-CE dated 09.7.2004 as well as Notification No. 30/2004-CE dated 09.7.2004. The Notification 29/2004-CE prescribe .....

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onate input credit of ₹ 8,01,977/- for the basic excise duty and for ₹ 15,257/- towards education cess, where they availed exemption under Notification No. 30/2004-Central Excise. The demand was raised on the ground that they have availed .....

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appeal filed by the Revenue. The relevant portion of the said decision is reproduced below:- 7. Even Rule 6(3) of the Cenvat Credit Rules, 2004 says that notwithstanding anything contained in sub-rules (1) and (2), the manufacturer or the provider o .....

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xx xxx (v) xxx xxx xxx xxx (vi) final products falling within Chapter 50 to 63 of the said First Schedule; xxx xxx xxx xxx xxx xxx xxx xxx Even otherwise, Rule 3 says that the manufacturer or producer of the final product or provider of output servic .....

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