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2016 (1) TMI 299 - CESTAT NEW DELHI

2016 (1) TMI 299 - CESTAT NEW DELHI - TMI - Cenvat Credit - duty paying document / invoice were issued to the non registered unit - supply of goods ( natural gas) through pipeline to local consumers and others - appellant had obtained Centralised Registration on 25.2.2010 which included Vaghodia compressor station - Held that:- Decisions of this Tribunal in Manipal Advertising Services Pvt. Ltd. Vs. C.C.E.,Mangalore - [2009 (10) TMI 434 - CESTAT, BANGALORE] and Well Known Polyesters Ltd. Vs. C.C .....

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aghuram, President For the Appellants : Shri S C Kamra with Shri G K Mahajan, Advs For the Respondent : Shri Amresh Jain, AR ORDER Per G Raghuram Heard the ld. Counsel for the appellant and ld. Shri Amresh Jain, A.R. for the Respondent/Revenue. 2. This appeal is preferred against the adjudication order dated 9.5.2014 passed by the Commissioner, Central Excise & Service Tax, LTU, New Delhi. The impugned order denied cenvat credit availed by the appellant, of ₹ 1,30,494/- and ordered its .....

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destinations through the Hazira, Vijaypur, Jagdishpur (HVJ), pipeline. The appellant had a compressor unit at Hazira to pump natural gas and another compressor station at Vaghodia, Vadodara. The natural gas was conveyed through pipeline to Hazira, Vijayapur, Jagdishpur and thereafter to appellant's Vaghodia plant from where it is vended to industrial and other consumers. The appellant's Hazira unit purchased gas from ONGC and thereafter conveyed it through Hazira, Vijaypur, Jagdishpur pi .....

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eedings were initiated by the show cause notice dated 4.2.2011 proposing denial of cenvat credit along with interest and penalties and directing recovery thereof. The appellant submitted its reply dated 8.3.2011 which however did not find favour with the adjudicating authority and resulted in the impugned order. 5. The appellant obtained Centralised Registration under Section 69 of the Finance Act 1994 on 25.2.2010 whereunder its head office at New Delhi its Hazira, branch as well as Vaghodia co .....

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