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M/s Indian Oil Corporation Ltd. Versus Commissioner of C. Ex. & S. Tax, Vadodara-I

2016 (11) TMI 638 - CESTAT AHMEDABAD

MODVAT credit - declaration for input as required under Rule 57G of erstwhile Central Excise Rules, 1944 - whether recovery of credit on the ground that the input packing material viz. ‘Bitumen Drums’ was shown against the column ‘final product ’, in .....

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‘drums’, hence, the bitumen drum, which was by mistake shown as their final product, should be considered as an ‘input’ used for packing of bitumen, a fact never disputed by the Revenue. We find force in the contention of the Appellant - appeal allow .....

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is appeal is filed against the OIA F.No.V.2(27)237/BRD/97, dt.28.08.1998, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 2. Briefly stated facts of the case are that the Appellants are engaged in the manufacture of petroleum products .....

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Central Excise Rules, 1944. Since the input packing material viz. Bitumen Drums was shown against the column final product , instead of input , demand notice was issued for recovery of credit. On adjudication, the demand was confirmed. On Appeal, the .....

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nal product instead of input . He submits that in their reply to the Show Cause Notice, at Para 6, they have categorically submitted that the input Bitumen Drums mentioned in the said declaration had been duly received at their refinery and used in o .....

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of the subsequent circular of the Board, amendment to the relevant provisions and the decisions of this Tribunal, the MODVAT Credit availed on such input drums cannot be denied merely for the reason that input packing drum was shown under the column .....

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