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M/s Aagan Agrotech Exports Ltd Versus Commissioner (Appeals) of Central Excise-Ahmedabad-III

2015 (10) TMI 1247 - CESTAT AHMEDABAD

Admissibility of CENVAT credit - Imposition of interest and penalty - Held that:- It is observed from the case laws relied upon by the appellant that the issue of admissibility of CENVAT credit on the impugned items was disputable. Which was settled .....

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any duty or deliberately took wrong CENVAT credit. Under the present facts and circumstances extended period of demand cannot be made applicable. The period of dispute is from October 2007 to February 2009, whereas the Show Cause Notice was issued o .....

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any views on the merits of admissibility of CENVAT credit - Decided in favour of assessee. - Appeal No : E/10515/2013 - Order No. A/10923 / 2015 - Dated:- 30-6-2015 - MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) For the Petitioner : Shri M. A. Patel, C .....

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of the appellant argued that appellant was availing the CENVAT credit on MS angles, Bars, Plates, Channels etc., falling under Chapter 72 of the Central Excise Tariff Act, 1985. A credit of ₹ 39,594/- was denied by the Adjudicating Authority a .....

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bench of CESTAT in the case of Vandana Global Ltd. vs Commissioner of Central Excise, Raipur 2010 (253) E.L.T. 440 (Tri.-LB). That even after the larger bench decision in the case of Commissioner of Central Excise, Jaipur vs Rajasthan Spinning & .....

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riod is not invokable. 3. Shri T. K. Sikdhar, (AR) appearing on behalf of the Revenue argued that the wrong availment of CENVAT credit was detacted during the course of audit therefore extended period will be applicable. 4. Heard both sides and perus .....

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