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CCE & CST, Rohtak Versus Gupta Tobacco Company

2015 (10) TMI 1975 - CESTAT NEW DELHI

Denial of CENVAT Credit - Duty levied on raw material - Imposition of penalty - Held that:- Decision in the case of CCE, Hyderabad vs. Deepthi Formulations Pvt.Ltd. [2013 (3) TMI 547 - CESTAT BANGALORE] followed - No infirmity in the impugned order t .....

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i Sharma, Advocate ORDER Per: Sulekha Beevi C.S. Revenue has filed the appeal challenging the impugned order. 2. The facts in brief are as under: 2.1 The respondents, M/s.Gupta Tobacco Co. was supplied goods by M/s.Packotech Industries who were engag .....

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y was leviable. M/s.Packotech had thus not only wrongly paid duty but also passed on the same to the respondents who availed cenvat credit on the duty levied on raw materials supplied by M/s.Packotech. A show cause notice was issued to the respondent .....

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nd and penalty. Hence this appeal. 3. The learned DR reiterated the grounds of appeal and urged that M/s.Packotech Industries had supplied goods to the respondents on payment of central excise duty on the goods which resulted from a process which doe .....

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There is no dispute with regard to the payment of duty upon them. That the conditions for availing Cenvat Credit being satisfied by them, they are entitled to avail the same. The learned counsel also relied upon the decision rendered in CCE, Hyderaba .....

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under: 3. After considering the submissions, I find that the respondent satisfied the essential requirements for CENVAT credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the .....

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credit of duty paid on the input as rightly held by the Commissioner (Appeals). The question whether the input had arisen out of a process of manufacture is irrelevant. The relevant question is whether the input was duty-paid. 7. In para 6 and 7 of .....

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ices evidencing payment of duty. This requirement is fulfilled and is not disputed. More importantly, it is a matter of fact that the appellant purchasing the duty paid goods for use in the manufacture of excisable final products, which has also not .....

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