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Commissioner of Central Excise & Customs, Nashik Versus Glaxo Smithkline Pharmaceuticals Ltd.

2015 (12) TMI 1400 - CESTAT MUMBAI

Denial of CENVAT Credit - the case of the Revenue that Associated Capsules Ltd. was not manufacturing aluminium foils but was engaged in cutting/slitting jumbo rolls into smaller rolls and the said activity does not amount to manufacture and the duty .....

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eal [2014 (2) TMI 721 - CESTAT MUMBAI] and the department's appeal was dismissed by the Tribunal as reported in [2014 (2) TMI 721 - CESTAT MUMBAI] and produced a copy of the same. I find that the Tribunal has upheld the duty discharged by M/s Associa .....

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t aside. - Decided against Revenue. - Appeal No. E/1795/2010 - Final Order No. A/3656/2015-WZB/SMB - Dated:- 29-10-2015 - M. V. Ravindran, Member (J) For the Appellant : Shri H M Dixit Assistant Commissioner (AR) For the Respondent : Ms. Tejus Golchh .....

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des and perused the records. The issue in this appeal is whether the appellate authority was correct in setting aside the order-in-original which confirmed the demand of ineligible credit or otherwise. 3. The respondent herein had availed cenvat cred .....

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s and the said activity does not amount to manufacture and the duty discharged by M/s Associated Capsules Ltd. is not Central Excise duty. The adjudicating authority confirmed demand on the ground that a show cause notice has been issued to M/s Assoc .....

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set aside the order-in-original holding that the authorities at the recipient's end cannot re-classify nor can they deny cenvat credit, holding that the supplier has discharged duty wrongly. He has also recorded that the show cause notice issued .....

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