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Commissioner, Central Excise & Service Tax, Surat-I Versus M/s Sanskar Processors Pvt. Ltd.

2015 (11) TMI 822 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Capital goods - CENVAT Credit used in the capital goods of the balance 50% in April-May 2005 would be denied on the ground that the Respondent opted for exemption during 09.07.2004 to 31.05.2005. They opted to avail exemptio .....

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interfere the order of Commissioner (Appeals) - Decided against Revenue. - Appeal No.E/1357/2008-SM - Order No. A/10339 / 2015 - Dated:- 17-4-2015 - Mr. P.K. Das, J. For The Appellant: Shri T.K. Sikdar, Authorised Representative For The Respondent: S .....

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aised a preliminary objection in so far as that the Revenue wrongly mentioned the Respondent s name as Shankar Processors Private Limited instead of Sanskar Processors Private Limited . The learned Authorised Representative appearing on behalf of the .....

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te Limited instead of Shankar Processors Private Limited in further proceedings. 3. After hearing both the sides and on perusal of the records, I find that the Respondents were engaged in the manufacture of Man Made Processed Fabrics. The Respondent .....

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used in the capital goods of the balance 50% in April-May 2005 would be denied on the ground that the Respondent opted for exemption during 09.07.2004 to 31.05.2005. They opted to avail exemption on clearance of the goods without payment of duty. The .....

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om the impugned order passed by the Commissioner (Appeals) that the Tribunal on the identical issue by Final Order No.A/3025/WZB/AHD/2007, dt.30.11.2007 in the Respondent s own case, allowed 50% of the credit in respect of first part. The Commissione .....

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Appeals) are reproduced below:- 2. The Appellant Company are manufacturer of processed fabrics starting from grey fabrics. They took credit of Central Excise duty paid on capital goods in 2004-05 upto 50% of the duty paid on capital goods (1st part) .....

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T on inputs or clear goods without payment of duty foregoing the input credit. The provisions provide for simultaneous manufacture and clearance at Nil rate of duty (without input credit) and at duty with input credit. The applicants opted for exempt .....

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