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M/s Bunty Foods India Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (4) TMI 884 - CESTAT MUMBAI

Denial of Cenvat credit - Availed in respect of differential duty paid on the amortization cost of the cylinders used for supply of wrappers - Supplementary invoice issued in respect of supply of wrapper - Held that:- supplementary invoice is only fo .....

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and not related to any other transaction. Therefore, the supplementary invoice issued and duty paid therein is indeed in respect of goods i.e. wrappers supplied to the appellant. Hence, the appellant is legally entitled for the Cenvat credit on the s .....

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tt Commr (AR) ORDER These appeals are directed against the Order-in-Appeal No. SB (130) 130/Th-1/2011 dated 29.3.2011 and OIA No. SB/111/TH-I/2011 dt. 15.3.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I by which the appeals fil .....

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Credit on the said wrappers. The supplier of the printed wrapper subsequent to supply of wrapper issued supplementary invoice for the purpose of payment of excise duty on the amortization cost of cylinder. The appellant availed Cenvat Credit of the d .....

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appellant is before me. 3. Ms. Padmavati Patil, Ld. Counsel for the appellant submits that there is no dispute that the wrappers were supplied by the supplier and the supplementary invoice was issued only in connection with the supply of wrappers, th .....

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for the difference of value and duty in respect of the goods supplied, hence the credit is admissible. 4. On the other hand, Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing for the Revenue reiterates the findings of the impugned order. .....

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