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2016 (8) TMI 626 - CESTAT CHANDIGARH

2016 (8) TMI 626 - CESTAT CHANDIGARH - 2016 (340) E.L.T. 584 (Tri. - Chan.) - Cenvat credit - inputs work in progress and finished goods lying in stock under Notification No. 15/2009 dated 07.07.2009 by making the payment of duty at the rate of 8% - Held that:- it is found that in this case, the Notification No. 15/2009 ibid came into effect on 07.07.2009, on the said day the respondent were entitled to avail the benefit of said Notification, although the respondent did not intimate to the depar .....

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07.07.2009 cannot be denied w.e.f. 07.07.2009. As per two parallel notifications are available to the respondent, therefore the respondent can choose any notification which is beneficial to him, the same view was taken in the Apex Court in the case of M/s Share Medical Care Vs. UOI [2007 (2) TMI 2 - SUPREME COURT OF INDIA]. - Decided against the Revenue - E/55141/2013 [SM] - Final Order No. 60782/2016 - Dated:- 29-6-2016 - Mr. Ashok Jindal, Member (Judicial) Shri R. K. Sharma, Ld. A. R. for the .....

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ibid was issued and as per the said Notification, the rate of duty of 8% on the said goods without any condition and assessee is entitled to avail Cenvat Credit on inputs. After issuance of the Notification No. 15/2009 ibid, the respondent availed Cenvat Credit on inputs work in progress and finished goods lying in stock in their factory on 07.07.2009 and cleared the same under Notification No. 15/2009 dated 07.07.2009 by making the payment of duty at the rate of 8%. The respondent did not inti .....

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- 2007 (209) E.L.T. 321 (SC), gave the benefit of Notification No. 15/2009 dated 07.07.2009 and set aside the adjudication order. Aggrieved by the said order, the Revenue is before me. 3. The Ld. A.R. , appearing on behalf of the revenue, submits that as the respondent has undertaken that they are availing benefit of Notification No. 5/2006-CE dated 01.03.2006 and they undertook not to avail the Cenvat Credit on inputs; the respondent has intimated to the department on 21.01.2010. Therefore, til .....

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