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Bharat Pumps & Compressors Ltd. Versus Commissioner of Central Excise Allahabad

2016 (7) TMI 487 - CESTAT ALLAHABAD

Disallowance of MODVAT credit - carbon copy of the bill of entry produced - Held that:- No justification for the Commissioner (Appeals) to have come to a conclusion that the document against which the credit was taken was a carbon copy. It would appear that the first appellate authority refers to copy of the bill of entry in which the entries are found to have been imprinted using carbon interleaves that was the practice in the customs during the period referred to. The original and duplicate co .....

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lant has paid the amount of duties held as liable on account of erection, commissioning and installation charges. These were paid before issuance of the show cause notice. Accordingly, we find no reason for invoking the penal provisions and imposition thereof. We therefore, modify the impugned order to the extent of dropping the penalties and setting aside the disallowance of MODVAT credit. - Decided in favour of assessee - E/3296/2006 & E/791/2007 - Final Order No. 70202-70203/2016 - Dated:- 19 .....

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/-Rs. 13,18,880/- and ₹ 8,40,469/- on charges collected by the appellant M/s Bharat Pumps & Compressors Ltd for erection and commissioning, disallowing credit of ₹ 29,184/-, imposition of penalty of ₹ 10,42,819/-, ₹ 13,18,880/- and ₹ 10,000/- and further penalty of ₹ 20,000/-, ₹ 50,000/- and ₹ 3,50,000/- under rule 25/173Q of the Central Excise Rules, 2002/1944. 2. The contention of the appellant is that the goods are cleared in a dismantled co .....

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In the show cause notice it was only stated that appellant have not included the charges realized on account of the erection commissioning, etc. against sale of their product. 3. As far as the findings that the prescribed procedure for clearing the goods in knocked down condition, as given in para 10 of Chapter 4 for invoicing system of CBE&C Manual of Supplementary Instructions, is concerned, it is submitted that neither did show cause notice contain any such allegation nor it was required .....

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