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M/s Techno Submersible, Pumps Pvt Ltd Versus Commissioner of Central Excise- AHMEDABAD-I

2016 (11) TMI 1130 - CESTAT AHMEDABAD

Utilisation of CENVAT credit account - agriculture submersible pumps - Held that: - There is no dispute of the fact that the entire amount collected has been deposited with the Dept,.albeit by debiting their CENVAT Credit account and the said fact ha .....

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f CEA,1944. As submitted by the Ld. Advocate, the issue is squarely covered by the judgment of Hon’ble Rajasthan High Court in the case of UOI Vs Shivam Metals [2013 (6) TMI 145 - RAJASTHAN HIGH COURT] where it was held that Recovery order issued by .....

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sessee : Shri N K Oza, Advocate For Revenue : Shri S N Gohil, Authorised Representative. ORDER Heard both sides. 2. The appeal is filed against OIA-45/2009-AHD-I-CE/ID/COMMR-A-/AHD dt 27/02/2009 passed by Commissioner of Central Excise(Appeals) AHMED .....

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n Notification No 10/2006 CE dt.01.3.2006 and discharging duty at concessional rate of @8% as applicable to agriculture submersible pumps, paid duty @ 16%, the tariff rate by utilizing their CENVAT account. Alleging that the excess amount of duty pai .....

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