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Central Distribution Centre Versus Commissioner of Central Excise, Mumbai I

2015 (11) TMI 509 - CESTAT MUMBAI

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 basi .....

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ibility of the CENVAT credit and thereafter net duty liability through PLA.

The duty liability is on the manufacturer. Ownership of the input material is of no consequences. In the present case, it is an admitted position that the made-ups .....

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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 cas .....

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2 and made-ups falling under Chapter 63. The demand in the case consists of two parts one relating to garments and the other relating to made-ups. 3. As far as the demand relating to garments is concerned, the submission is that these garments have b .....

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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 de .....

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termined. 4. We find force in the argument of the appellant. 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 .....

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the CENVAT credit and thereafter net duty liability through PLA. 5. The second issue in the case is relating to duty liability of made-ups during August, 1998 to March, 2003. Learned counsel for the appellants argument is that the duty liability on .....

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