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2015 (11) TMI 509 - CESTAT MUMBAI

2015 (11) TMI 509 - CESTAT MUMBAI - TMI - Duty demand - CENVAT Credit - duty liability of made-ups - Held that:- Appellants are not disputing the duty liability. All that what they are asking is the credit of the duty paid on the inputs should be given on actual basis rather than deemed basis. In view of this position, as far as this issue is concerned, we remand the matter to the original authority. The appellant will produce the copies of the invoices to the original authority, who after exami .....

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NO: E/1231/2005 - Dated:- 8-7-2015 - Shri P.K. Jain, Member (Technical) And Shri S. S. Garg, Member (Judicial) For the Petitioner : Shri Prasad Paranjape, Advocate For the Respondent : Shri H.M. Dixit, Asstt. Commissioner (AR) ORDER Per: P.K. Jain: Heard both sides. 2. Brief facts of the case are that the appellant is a division of National Textile Corporation Ltd. They were getting the fabrics after payment of duty. Thereafter, such fabrics were being sent to certain job-workers for converting .....

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that they are also entitled to the CENVAT credit on actual basis based upon the invoices indicating payment of duty. It was also submitted that, both the original authority as well as the appellate authority has adopted the concept of deemed payment of duty. While they are not arguing for deemed payment of duty but wants credit on the basis of actual. The learned counsel also submitted that the case may be remanded so that they will be in a position to produce the CENVAT credit invoices and ther .....

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