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M/s. Hwashin Automotive (I) Pvt. Ltd. Versus CCE, Chennai - IV

2016 (1) TMI 103 - CESTAT CHENNAI

CENVAT Credit - Availment of Credit after clearance of goods - Held that:- Duty of the Department was also to examine whether amortized cost of the moulds and dies formed part of the assessable value of the goods manufactured. That is also not done n .....

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le to make a case by Tribunal to acquire jurisdiction over the same while there was no such allegation appears in the show-cause notice. - Decided in favour of assessee. - Appeal No. E/41266/2013 - Final Order No. 41106 / 2015 - Dated:- 4-9-2015 - Sh .....

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in moulds and dies were cleared by the appellant to the job worker. Once the job workers challan was issued and it came to the knowledge of the Department, no further enquiry was made to the usage of the moulds and dyes. In such circumstances, in wh .....

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