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M/s Scj Colourants Versus Commissioners of Central Excise, Customs and Service Tax-DAMAN

2015 (10) TMI 1238 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Credit documents - Held that:- It is the case of the appellant that the corrected copies of the cenvat documents were produced before the lower authorities. However, on perusal of case records, it is observed that no such me .....

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(2) of the cenvat Credit Rules 2004. This aspect can only by verified by the Adjudicating Authority whether discrepancies noticed initially were rectified or not as per Proviso to Rule 9(2) of the Cenvat credit Rules. The matter is, therefore, requir .....

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rding rectification of discrepancies before deciding the appeals in denevo proceedings. - Decided in favour of assessee. - Appeal No. : E/933/2012 - ORDER No. A/10960 / 2015 - Dated:- 25-6-2015 - Mr. H.K. Thakur, J For The Assessee : Shri S J Vyas, A .....

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gwith interest, and equivalent penalty imposed by the Adjudicating Authority, was sustained by the First Appellate Authority. 2. Shri S J Vyas, Advocate appearing on behalf of the appellant argued that the whole proceedings are based on the ground th .....

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le to the Dept. in view of the Proviso to Rule 9(2) of the Cenvat Credit Rule 2004. Therefore, cenvat credit was admissibility. 3. Shri Govind Jha, Authorised Representative, appearing on behalf of the Revenue argued that it is not coming out from th .....

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vat documents were produced before the lower authorities. However, on perusal of case records, it is observed that no such mention is made in the findings of the orders passed by the lower authorities. However, the claim of the appellant that correct .....

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