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2015 (10) TMI 1249 - CESTAT AHMEDABAD

2015 (10) TMI 1249 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - specified inputs and capital goods - Contravention of Rule 4(1), 6 & 9 of Central Excise Rules, 2002 - benefit of exemption Notification No.30/2004-CE, dt.09.07.2004 - Held that:- issue is no more res integra in view of the decision of the Tribunal in the case of Bhilosa Industries Pvt.Ltd. (2014 (10) TMI 809 - CESTAT AHMEDABAD). - Following this decision. impugned order is set aside - Decided in favour of assessee. - Appeal .....

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Draw Wound Polyester Filament Yarn, Textured Polyester Filament Yarn, Grey MMF, classifiable under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985. They were availing CENVAT Credit of the duty paid on the specified inputs and capital goods. It has been held that the Appellants had contravened the provisions of Rule 4(1), 6 & 9 of Central Excise Rules, 2002 as they had failed to discharge the duty liability correctly on clearance, failed to observe the condition of registra .....

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decision of the Tribunal in the case of Bhilosa Industries Pvt.Ltd. (supra). The relevant portion of the said decision is reproduced below:- 7. There are mainly three issues required to be deliberated in these appeals :- (i) Whether the appellants are eligible to the benefit of exemption under Sr. No. 6 of the Notification No. 30/2004-C.E., dated 9-7-2004, as amended, when the appellants are having more than one factories and also have the facilities of manufacturing POY in a factory other than .....

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