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Commissioner of Central Excise, Raigad Versus Laxmi Organic Industries Ltd.

2016 (8) TMI 1108 - CESTAT MUMBAI

Cenvat credit - Special denatured spirit received from M/s.Hanil Era Textile Ltd. - M/s.Hanil Era Textile Ltd. had fraudulently taken excess Cenvat Credit by showing more Cenvat Credit than available as per law, as a closing balance at the end of the .....

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he decision of the Tribunal in the case of RS Industries Vs. CCE, New Delhi [2002 (11) TMI 169 - CEGAT, NEW DELHI] squarely covers the issue in this case, therefore, by relying on the same, Cenvat credit is not allowed. - Decided in favour of Revenue .....

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d notice seeking to deny Cenvat Credit on special denatured spirit received by them from M/s.Hanil Era Textile Ltd. The credit was sought to be denied as M/s.Hanil Era Textile Ltd. had fraudulently taken excess Cenvat Credit by showing more Cenvat Cr .....

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said order, the appellants are in appeal before the Tribunal. 2. The learned Counsel for the appellant argued that the show-cause notice relies on sub-rule 5 of Rule 9 of Cenvat Credit Rules, 2004 which reads as follows: The manufacture of final prod .....

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rson from whom the input or capital goods have been procured is recorded and burden of proof regarding the admissibility of the Cenvat Credit shall be upon the manufacturer or provider of output service taking such credit is not proper . 2.1 He argue .....

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(Tri-Del). The said decision was approved by the Hon ble Delhi High Court as reported in 2008 (228) ELT 347. He further relied on the decision of the Tribunal in the case of Prachi Poly Products Ltd., Vs. CCE, Raigad - 2005 (186) ELT 100 (Tri-Mum) wh .....

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221 (ELT 415 (Tri-Del). He also relies on the decision of the Hon ble High Court of Madras in the case of Spic Pharmaceuticals Division - 2015 (323) ELT 321 and on the decision of Hon ble High Court of Gujarat in the case of Shiv Enterprises Vs. CCE .....

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