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2016 (10) TMI 291 - CESTAT MUMBAI

2016 (10) TMI 291 - CESTAT MUMBAI - TMI - Demand of SAD - Refined Paraffin Wax - claim of exemptions by filing declarations - exemption under Notification No.56/98-Cus dated 13/06/98 - credit under Rule 57A of the Central Excise Rules, 1944 - whether the denial of exemption from SAD justified on the ground that the appellant has applied for exemption from SAD and MODVAT simultaneously and simultaneous exemption is not allowed? - Held that: - Both the declarations are independent and filed for di .....

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appellant Shri M.K.Mall, Asst. Comm. (AR) for respondent ORDER Per Ramesh Nair 1. By the impugned order demand of ₹ 1,11,425/- was confirmed on account of Special Additional Duty (SAD) in respect of Refined Paraffin Wax imported by the appellant vide various bills of entry all dated 17/11/98 on the ground that the appellant has given a declaration as required under Notification No.56/98-Cus dated 13/06/98 in order to claim the exemption. But at the same time a declaration for availing prof .....

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8 and for that purpose declaration was filed. As regards the declaration in respect of Modvat Credit, that is a general declaration for the purpose of passing of Modvat credit in respect of CVD paid by the appellant. This declaration is nothing to do with the exemption of SAD claimed under Notification No.56/98-Cus dated 13/06/98. Therefore, there is no question of any double benefits. 3. Shri M.K.Mall, learned Asst. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of .....

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