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2016 (5) TMI 6 - MADRAS HIGH COURT

2016 (5) TMI 6 - MADRAS HIGH COURT - 2016 (337) E.L.T. 366 (Mad.) - Cenvat Credit - Classification of 'anode slime' and its unconditional exemption under serial no. 195 of Notification No. 12/2012-CE dated17.03.2012. - Held that:- in view of the Clarification issued by the Central Board of Excise & Customs, in Circular No.F.No. 871/4/2012/CX.1, dated 14.07.2015, we are not inclined to accept the contention of the Revenue. Hence, the impugned order in Original, are set aside. - Decided in favour .....

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14, passed by the 3rd respondent. 2. While entertaining the writ appeal, this Court passed the following order, dated 13.02.2015, in M.P.(MD)No.1 of 2015 in W.A.(MD)No.82 of 2015. "This petition has been filed under Section151 of the Code of Civil Procedure, read with Article 226 of the Constitution of India, seeking an order in the nature of stay of operation of the order in Original No.03/CE/COMMR/2014, dated 21.11.2014, passed by the 3rd respondent, till the disposal of the writ appeal. .....

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was paid by the petitioner/appellant herein to the Commissioner of Central Excise, Vapi. The learned Senior Counsel also drew the attention of this Court to Para No.5, which reads as follows: "Contravention of Rules: "5.As per Rule 3(1) of CENVAT Credit Rules, 2004, an assessee can take CENVAT credit of specified duties paid on inputs. In this case, the assessee had taken CENVAT credit on the duty paid on exempted goods, i.e. Anode Slime and utilised the same for payment of duty. Howev .....

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ner, it has been admitted that the aforesaid amount was received by the Commissioner of Central Excise, Vapi, from the petitioner/appellant, though he was not bound to pay the amount. Subsequently, the 3rd respondent, who is entitled/empowered to get tax, demanded payment of duty, for which the petitioner/appellant submitted that the amount already collected by the Commissioner of Central Excise, Vapi, of the very same Department, Government of India, be adjusted towards the payment to be made t .....

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he money against the provisions of law, however that was not returned to the petitioner. On the facts and circumstances, either the money could have been returned or adjusted by the respondents. 6. In the instant case, since the 3rd respondent and the Commissioner of Central Excise, Vapi, are the same department coming under the Ministry of Finance, Government of India, they have to adjust the same. Further, after receiving the amount, the third respondent is not entitled to demand unreasonably .....

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