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2016 (9) TMI 1053 - CESTAT NEW DELHI

2016 (9) TMI 1053 - CESTAT NEW DELHI - TMI - Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - documents issued by the head office and Baddi branch as distributor of services - Baddi was a tax free zone and therefore, goods manufactured by the assessee in their Baddi unit were exempted from payment of duty - appellant paid inadmissible credit voluntarily - Held that:- the assessee had deposited the amount only when based on specific informati .....

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of UOI vs. Dharmendra Textile Processors [2008 (9) TMI 52 - SUPREME COURT]. - Decided against the appellant - Excise Appeal Nos.2564, 2565, 2566 of 2008 - Final Order No.53067-53069/2016 - Dated:- 17-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. Ashok K. Arya , Technical Member Present Shri Purshottam Jha, Advocate for the appellants Present Shri Yogesh Agarwal, A.R. for the respondent ORDER The present appeals have been filed by the assessee against the impugned order dated 30.7 .....

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sesee from time to time revealed that they had availed cenvat credit on the strength of documents issued by their head office and branches as distributor of services. The assessee had branches at Malapur and Baddi , H.P. It may be mentioned that at the relevant time, Baddi was a tax free zone and therefore, goods manufactured by the assessee in their Baddi unit were exempted from payment of duty. Therefore, the services availed in respect of Baddi Unit are not eligible for distribution of cenvat .....

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credit on account of the said exemption does not arise. The assessee s Baddi unit wrongly distributed the inadmissible credit to Malanpur unit during the period of June 2005 to September 2005; October 2005 to March 2006 and April 2006 to March 2007 totalling to the tune of ₹ 2,53,51,829/-. In other words, in the name of Baddi unit, the apellant had availed/utilized inadmissible cenvat credit. When the Department caught the appellant, then they paid inadmissible credit of ₹ 2,43,51,82 .....

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