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M/s GK Founders Pvt Ltd, Shri Tejraj Ranka, Shri Parvesh Ranka Versus Commissioner (Appeals) of Central Excise, Customs and Service Tax

2016 (11) TMI 346 - CESTAT AHMEDABAD

Denial of CENVAT credit - limitation bar - Held that: - the said issue is no more res integra but settled by Hon’ble Gujarat High Court in the case of CCE, Surat Vs. Neminath Fabrics Pvt Ltd [2010 (4) TMI 631 - GUJARAT HIGH COURT] where under it has .....

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vat Credit on input invoices/Bills of Entry without receipt of the materials. In my view, therefore, the Ld. Commissioner(Appeals) is right in rejecting the respective appeals and I do not find any reason to interfere with the same - appeals dismisse .....

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l, Authorised Representative ORDER Per Dr D. M. Misra These Appeals are filed against OIA No. OIA-SKSS-115-117-VAPI-2010 dt 28.7.2010, passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VAPI. 2. The fact of the case, in bri .....

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t on the basis of four Bills of Entry, they had availed the credit without receipt of the goods in the factory. On further scrutiny of the records, it was found that the appellant had also availed Cenvat Credit of ₹ 6,23,689/- against five invo .....

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heir liability, the appellant paid total Cenvat Credit of ₹ 12,46,264/-. On adjudication, the demand of ₹ 12,46,264 was confirmed and appropriated and penalty of equal amount was imposed on the Company, personal of penalty of ₹ 1,50 .....

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the Adjudicating Authority and rejected the appeals. Hence, the present Appeal. 3. The appellant had filed a written submission dt. 26.7.2015 and requested to decide the Appeals accordingly. In the written submission it is submitted that the demand i .....

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he Revenue on the other hand submitted that the issue is no more res integra in view of the judgment of the Hon ble Gujarat High Court in the case of CCE, Surat Vs. Neminath Fabrics Pvt Ltd 2010(256)ELT.369 (Guj.) 5. I have carefully gone through the .....

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