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Jagat Alloys Private Limited And Another Versus Union Of India And Others

2016 (5) TMI 742 - BOMBAY HIGH COURT

Admissibility of Cenvat credit - Two different orders passed by the Tribunal by admitting the Cenvat credit in one and denying in another - Held that:- the order passed by the Tribunal initially is set aside where the Member Judicial and Member Technical disagreed with each other. We would highly appreciate that instead of the appeal going to a third Member and for being heard in its entirety, it is now reheard by the Tribunal's West Zonal Bench afresh. They should, uninfluenced by the earlier f .....

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in rather unusual circumstances. Very few dates and events have to be referred to for our ultimate order and direction. 2. The first Petitioner claims to be engaged in the activity of manufacture of Ferro Aluminium Alloy products at its factory at Khopoli. The final product manufactured by the Petitioner no.1 is exigible to excise duty as far as raw materials or inputs are concerned. CENVAT credit of the duty paid on the said inputs was also admissible according to the Petitioner. However, the R .....

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fference of opinion. The first order came to be pronounced by the MemberJudicial and he held that the Revenue could not establish and prove that availment of CENVAT credit on inputs is wrongful and illegal. However, the MemberTechnical disagreed and passed a separate order. 4. There was a rectification application filed stating that there is a mistake apparent and that needs to be rectified by the Tribunal. Surprisingly, on that, the Tribunal Members who had disagreed earlier, agreed on 11 Septe .....

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aid difference of opinion is recorded in the following terms : "DIFFERENCE OF OPINION In view of the difference of opinion between Member (Judicial) and Member (Technical), the matter may be placed before the President to nominate Third Member to resolve the difference of opinion on the following point : The evidence produced by Revenue is not sufficient to establish fraudulent availment of credit by the appellant and consequently demand of duty should be set aside and penalties are not imp .....

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