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M/s Alpha Polymers Versus Commissioner (Appeal) , Central Excise, Customs and Service Tax

2016 (11) TMI 184 - CESTAT AHMEDABAD

Cenvat Credit - 100% EOU - Rule 3(7)(a) of Cenvat Credit Rules 2004 - Held that: - I find that the dispute to be redressed is the eligibility of Cenvat Credit amount of ₹ 4,05,206/- and ₹ 1,82,136/-. The appellant's claim is that the said .....

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n of the facts, the claims cannot be considered. In the interest of justice, I am of the view that the matter needs to be remanded to the Adjudicating Authority to examine the said claim of the appellant. Needless to mention a reasonable opportunity .....

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7; 1,82,136/- matter remanded - appeal disposed off. - Appeal No. E/13380/2013 - ORDER No. A/10900 / 2016 - Dated:- 1-9-2016 - Dr. D. M. Misra, Hon'ble Member (Judicial) For Assessee : Shri M Gandhi, Chartered Accountant For Revenue : Shri L Patr .....

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and Service Tax-DAMAN. 3. The facts of the case, in brief, are that the appellant had availed Cenvat Credit on the inputs received from M/s Reliance Industries Ltd, Jamnagar, an 100% EOU. The Cenvat Credit was availed by the appellant as per the for .....

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ery of the said credit alongwith proposition for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount imposed. Aggrieved by the said order, the appellant preferred an appeal before the Ld commissioner (Appeal), .....

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mation of demand of ₹ 11,66,731/- dividing it to four parts, the Ld. Commissioner(Appeals) has though accepted two parts i.e. the cenvat Credit of ₹ 1,84,535/- on account of wrong interpretation of Rule 3(7)(a) of Cenvat Credit Rules,2004 .....

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wo issues were not raised before the Adjudicating Authority and hence cannot permitted to raise before him. The Ld. Advocate submits that the said wrong calculation and application of wrong duty are apparent on the order of the Adjudicating Authority .....

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