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M/s Delta Enterprises Versus Commissioner of Customs (Import) , Mumbai

2015 (12) TMI 428 - CESTAT MUMBAI

Denial the benefit of exemption Notification No. 22/99-Cus - SAD - appellant has availed Modvat Credit under Rule 57A of Central Excise Rules, 1944 - Held that:- There is no dispute that the goods imported by the appellant have been sold under variou .....

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Modvat Credit under Rule 57G of Central Excise Rules, 1944. - reason for denial of exemption Notification No. 22/99 - Decided against assessee. - Appeal No. C/637/04 - Dated:- 3-9-2015 - Shri P.S. Pruthi, Member (Technical) And Shri Ramesh Nair, Mem .....

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peals) rejected the appeal of the appellant. 2. The facts of the case is that in the Order-in-Original dated 28.12.2001, the adjudicating authority denied the benefit of exemption Notification No. 22/99-Cus and confirmed the consequential demand of & .....

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llant filed the appeal before the Commissioner (Appeals) who rejected the appeal on the ground that the appellant has filed declarations in respect of imported Hychem Silicone classifying under Bill of Entry No. 104192 dated 19.01.2000, A trading dec .....

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and the other for proforma credit under Rule 57A. 3. The appellants have been issued Form-2 Registration Certificate for issuing invoice under Rule 57G of Central Excise Rules, 1944 for the trading purpose only. 4. The Ld. Commissioner further found .....

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not fulfilled. Aggrieved by the first appellate order, the appellant filed this appeal. 5. Shri Jasraj Goyal, Propietor of the appellant appeared and submits that the goods imported by them have been traded under various sales bill, copies of the sam .....

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iled the Modvat Credit under Rule 57A nor have they passed on the credit under Central Excise Rules, 1944. Therefore, the condition of the Notification stand complied with. The lower authority should not have denied the benefit of said Notification. .....

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