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AKC Steel Industries Ltd. Versus Commissioner of Central Excise, Customs And Service Tax Visakhapatnam-I

2016 (1) TMI 105 - CESTAT BANGALORE

Cenvat Credit - Input used by the Job worker - Exemption in terms of Notification No.214/86-CE dt. 26/03/1986 - Held that:- The appellate authority has also observed in his impugned order that the issue stands decided. However he has not extended the .....

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s not to apply the ratio of the said decision. Merely by observing that the appellant has availed credit in respect of furnace oil and Oxygen which has been used by them in the manufacture of the goods cleared without payment of duty in terms of Noti .....

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Credit allowed - Decided in favor of assessee. - E/2957/2012-SM - Dated:- 5-10-2015 - Archana Wadhwa, Member (J) For the Appellant : None For the Respondent : Mr N Jagadish, Superintendent (AR) ORDER Per Archana Wadhwa The appellants are manufacture .....

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ailed the benefit of CENVAT credit of duty paid on the inputs. 2. Revenue, by entertaining a view that inasmuch as the goods manufactured in terms of Notification No.214/86-CE which were being cleared by the appellant without payment of duty, they we .....

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the period July 2010 to October 2010. 3. While adjudicating the case, the original adjudicating authority took note of the Larger Bench decision of the Tribunal in the case of Sterlite Industries Ltd. [2005 (183) ELT 353 (Tri. LB)] as also Hon'b .....

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o reversed the order. Hence the present appeal. 5. Nobody appeared for the appellant. Accordingly, I have heard learned AR Shri N. Jagadish, Superintendent. 6. It is not disputed that the issue stands decided in favour of the assessee by the Larger B .....

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order that the issue stands decided. However he has not extended the benefit to the assessee on the sole ground that the period involved in those cases was prior to the period involved in the present case. However he has not referred to any change e .....

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