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2016 (11) TMI 849 - CESTAT MUMBAI

2016 (11) TMI 849 - CESTAT MUMBAI - TMI - Denial of advance licence scheme - MODVAT credit - Rule 57 A of the Central Excise Rules, 1944 - violation of condition V(A) of N/N. 203/92-Cus dated 19/5/1992 - Held that: - as per condition V(A), the only condition is that input stage modvat credit should not be availed. In the present case by reversing the modvat credit condition of V(A) of notification stands complied with. Even though certificate was signed by Jurisdictional superintendent that does .....

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he condition V(A) of the Notification, accordingly they entitle for the exemption notification - appeal allowed. - APPEAL NO. C/417/05 - Order No. A/90769/16/CB - Dated:- 5-10-2016 - Mr. Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Prakash Shah, Advocate for the Appellants Shri. V.R. Reddy, Asstt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The issue involved in the present case is that appellant has violated the condition V(A) of Notification No. 203/92-Cus d .....

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rsement regarding the reversal of Cenvat credit. He submits that the appellant has obtained certificate dated 10/5/2002 from the Jurisdictional Range Superintendent that Cenvat credit corresponding to the five consignments have been reversed and reference was given in the said certificate. The said certificate was discarded by both the lower authorities on the ground that as per amnesty circular dated 10/1/1997 the certificate shall be issued by an officer of the rank of Asst. Commissioner of cu .....

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