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M/s Alka Chemical Industries Versus CCE, Mumbai-I

2016 (11) TMI 275 - CESTAT MUMBAI

MODVAT credit - Rule 57G of the Central Excise Rules, 1944 - Held that: - the impugned order has not considered the factual matrix in proper perspective. Appellant imported the goods and discharged appropriate duty. He is eligible to avail modified c .....

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tance, hence availing differential credit subsequently is not barred or hit by the provisions of Rule 57G of the Central Excise Rules, 1944. This view settled by the judgement of the Tribunal in the case of Parasrampuria Synthetics Limited [1998 (7) .....

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istant Commissioner (A.R.) for Respondent ORDER This appeal is directed against Order-in-Appeal No. RJB/697/M-II/99 dated 17.09.1999 passed by the Commissioner of Customs & Central Excise (Appeals), Mumbai. 2. None appeared for appellant. Since m .....

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redit beyond 6 months, as stipulated in the provisions of Rule 57G of the Central Excise Rules, 1944. We find that the impugned order has not considered the factual matrix in proper perspective. Appellant imported the goods and discharged appropriate .....

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