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Mahindra & Mahindra Limited, Tractor Division Versus Commissioner of Central Excise, Mumbai

2016 (12) TMI 906 - CESTAT MUMBAI

Duty demand u/r 57F(1)(ii) of the Central Excise Rules - removal of input as such - Held that: - We observed that matter was taken up by five members' larger bench of this Tribunal in case of Commissioner of C. Ex., Vadodara Versus Asia Brown Boveri .....

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taken the credit therefore proposal in the Revenue's proceedings is absolutely contrary to the view taken by three member judgment in the case of American auto, which was approved by the judgment of five members larger bench in Asia Brown boveri Ltd .....

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96/06 - ORDER No.A/93951/16/EB. - Dated:- 16-11-2016 - Mr Ramesh Nair, Member(Judicial) And Mr. C.J, Mathew, Member(Technical) None for the Appellants Shri. Sanjay Hasija, Superintendent(A.R.) for the Respondent Per : Ramesh Nair The issue involved i .....

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l of the goods should apply, whereas contention of the appellant is that the duty to be paid on the removal of input as such should be equal to the modvat credit availed on such input. Against confirmation of demand, appellant filed appeal before the .....

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lant, it is observed that the issue involved in the present case is no more res-integra, therefore appeal can be taken up for disposal. 3. Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the .....

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the time of clearance of the input under Rule 57F. 4. We have carefully considered the submission made by Ld. A.R. and perused the record. 5. We have gone through the judgment of Tribunal's Larger bench in case American Auto Service(supra), we o .....

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