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2016 (10) TMI 952

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..... ave also been cleared on payment of duty. It also prima facie appears that keeping in view the value addition at the hands of the appellant, the duty paid at this stage of the finished product is likely to have been more than the duty for which credit was taken. But to come to a definite conclusion, it would be necessary to go through in detail the reconciliation chart prepared elaborately by the appellant which indicates disposal of inputs bill of entrywise. For the purposes of carrying out the detailed verifications, I remand the case back to the original Adjudicating Authority. The appellant is directed to render all necessary help and explanation to enable smooth verification of the same. The original Adjudicating Authority will pass or .....

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..... is used to cord quantum of goods manufactured in the factory) and subsequently cleared on payment of duty. The audit party further observed that no Cenvat credit should have been availed by the appellant in as much as finished Stainless Steel Pipes - same goods as are being manufactured by the appellant - have been imported into the factory and subsequently cleared as such. In the proceedings which followed, show cause notice was issued followed by confirmation of demand for disallowing the Cenvat credit taken on the CVD as well as Special Additional Duty of Customs paid by the appellant under bills of entry for import. 3. The argument of the appellant is that they have imported SS Pipes of certain dimensions into their factory. In a few .....

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..... sed did not match with the dimension, mentioned in the bills of entry. 5. The learned Consultant appearing for the appellant took pains to explain in detail some of the entries of this reconciliation chart. As a sample (appearing in page 423 of the appeal booklet) he took me through the details of the goods (SS Pipes) imported vide bill of entry No. 585393 dated 11/4/08 for which the Cenvat credit was taken on 26/5/08. He also explained that on being further worked upon, there has been a change in the dimensions of the pipes and the resulted product has been cleared on various dates from 29/7/08 to 24/1/10 on payment of duty. He also submits that the appellant is in a position to explain each and every entry in the reconciliation chart. .....

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..... hat keeping in view the value addition at the hands of the appellant, the duty paid at this stage of the finished product is likely to have been more than the duty for which credit was taken. But to come to a definite conclusion, it would be necessary to go through in detail the reconciliation chart prepared elaborately by the appellant which indicates disposal of inputs bill of entrywise. For the purposes of carrying out the detailed verifications, I remand the case back to the original Adjudicating Authority. The appellant is directed to render all necessary help and explanation to enable smooth verification of the same. The original Adjudicating Authority will pass orders denovo after considering the claim of the appellant. The appeal is .....

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