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Kanoria Chemicals & Industries Ltd. Versus C.C.E., Cus. (Adj.) , Surat-II

2015 (11) TMI 1583 - CESTAT AHMEDABAD

Cenvat credit - availed on input service for payment of Service Tax on transportation of Molasses Sludge - Held that:- the appellants availed credit on the inputs and input service for manufacture of dutiable final product and the waste was generated .....

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mpted final products. It is used in the manufacture of dutiable final product. Hence, Rule 6(1) of the said Rules would not apply and there is no reason to deny the Cenvat credit on the input and input service credit used for transportation of the sl .....

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llant - E/11059/2013 - Final Order No. A/11802/2015-WZB/AHD - Dated:- 20-11-2015 - Shri P.K. Das, Member (J) Shri Vinay Kansaria, Advocate, for the Appellant. Shri N. Satwani, Authorised Representative, for the Respondent. ORDER The appellants were e .....

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sportation of the goods. The appellant availed Cenvat credit on the input service for payment of Service Tax on transportation of Molasses Sludge. The Adjudicating authority disallowed the Cenvat credit of ₹ 1,83,603/- along with interest and i .....

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e for the Revenue submits that as per Rule 6(1) of Cenvat Credit Rules, 2004, the Cenvat credit is not admissible on the inputs, used for the manufacture of exempted goods. 2. On the other hand, the learned Advocate on behalf of the appellant su .....

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roduct. 3. As per Rule 3 of the Cenvat Credit Rules, 2004, a manufacturer shall be allowed to take credit on inputs received in the factory for manufacture of final product or premises of the provider of output service. In the present case, the .....

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