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The Commissioner of Central Excise Versus M/s. Nicholas Piramal Ltd.

Modvat credit - common input used in manufacture of excisable as well as exempted product - Rule 57-AD of the Central Excise Rules, 1944 - amendment of rule by Finance Act of 2010 - the substantial questions of law, on which the appeal was admitted, .....

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anghavi i/b. M/s. PDS Legal for the respondent ORDER P. C. 1. This appeal of the Revenue was admitted on three substantial questions of law. They have been set out in the order passed on 31st January, 2006. 2. It is common ground that the assessee in .....

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reas, the goods under Chapter Heading 23.02 are chargeable to nil rate of duty. In the process of manufacture of both these products, a common intermediate product, as set out in para 3.1 of this memo of appeal, is used. Thus, the common input went i .....

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Central Excise Rules, 1944 up to 31st January, 2001. Thereafter, the assessee informed that it will not avail the credit on the entire inputs at the time of receipt in the factory and shall avail the proportionate credit on the quantity of the inputs .....

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aramshi Morarji Chemicals vs. Commissioner of Central Excise 2001 (44) RLT 411. That is how a show cause notice was issued by terming the practice as incorrect and calling upon the assessee to pay duty equivalent to 8% of the value of the final produ .....

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e Commissioner of Central Excise (Appeals) and first appellate authority. The Commissioner allowed that appeal on 11th April, 2002. That is how the Revenue approached the tribunal. The tribunal, in the impugned judgment, merely relied upon the view t .....

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me to be admitted. In the meanwhile, the Division Bench of this court, in the case of M/s. Piramal Healthcare Ltd. vs. Commissioner of Central Excise Central Excise Appeal No. 9 of 2009 passed an order on 14th August, 2009 as modified on 27th Novembe .....

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