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Goyal Knitfab Pvt Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-Surat-I

2016 (3) TMI 132 - CESTAT AHMEDABAD

CENVAT credit on the basis of in-genuine documents - demand barred by limitation - Held that:- Hon’ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. Vs. Union of India ( 2013 (5) TMI 705 - GUJARAT HIGH COURT ) on the i .....

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case and the decision of the Hon’ble Gujarat High Court as cited by the Learned Advocate are required to be examined by the adjudicating authority in the interest of justice - Decided in favour of assessee way of remand - Appeal No. :E/1210/2011 - O .....

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e case records. 2. The Learned Advocate on behalf of the appellants contested the demand of duty of ₹ 1,16,983.00 alongwith interest and penalty for the month of February 2005, mainly on limitation. The appellants were engaged in the manufactur .....

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58 and 559 both dated 10.02.2005 issued by M/s. Shree Laxmi Trading Co. 3. By the impugned order, the Commissioner (Appeals) observed that the credit was availed on the basis of further documents. The appellants have not been able to establish genuin .....

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i Trading Co. For the proper appreciation of the case, the relevant portion of the adjudication order is reproduced below:- They have again submitted that for their satisfaction they have obtained copy of Central Excise Registration Certificate issue .....

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003(153)E.L.T. 114 (Tri.-Del) and order passed by Honble CEGAT, Northern Bench, New Delhi in case of Commissioner of Central Excise, Chandigarh V/s Malerkotle Steels & Alloys (P) Ltd. Cited in 2003 (156) E.L.T. (Tri. -Del.). As per that Cenvat i .....

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f yarn to them. They have received the physical supply of the inputs alongwith the duty paying documents issued by the registered supplier. They have taken all the reasonable steps required as per law. 3. They have further submitted that the above sh .....

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hat the identity of these suppliers can be proved from the fact that they have been paid by Account Payee Cheque & the said Cheque were credited in Andhra Bank, Surat only. And finally they have requested that the purchase of yearn was genuine an .....

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