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2017 (2) TMI 252 - CESTAT AHMEDABAD

2017 (2) TMI 252 - CESTAT AHMEDABAD - TMI - Eligibility of the deemed credit availed as per the provisions of Sub Para 1(a) and (b) of para 2 of the N/N. 6/2002-CE(NT) dtd 1.3.2002 - appellant availed deemed credit at a lesser rate and instead of the demand of the Cenvat Credit, whether the appellant is eligible for the refund of the credit which they failed to avail? - Held that: - the provisions given in Para 4 of the N/N. 6/2002-CE(NT) dt 1.3.2002 are very clear when it states that this Notif .....

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ber (Judicial) And Shri Ashok Kumar Arya, Member (Technical) Appellant by: Shri A Tripathi, Advocate Respondent by : Shri L Patra, Authorised Representative ORDER Per Shri Ashok Kumar Arya 1.0 The appellant viz., M/s Blue Blend Ltd, is in appeal against OIA no. 20/2008/AHD-I dt 20.2.2008 passed by the Commissioner (Appeals). 1.1 The impugned order in appeal dtd 20.2.2008 upholds the Order in Original dtd 18.9.2007 passed by the Joint Commissioner, which confirms the demand and recovery of the de .....

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nning in the factory and therefore they are eligible for availment of deemed credit on the rate prescribed for non-composite mills. ii) The appellants have availed deemed credit at a lesser rate and instead of demand in the Cenvat Credit the appellants are eligible for the refund of the credit which they failed to avail. However, the adjudicating authority as well as the appellate authority did not appreciate the submissions made by the appellants and confirm the recovery of deemed credit availe .....

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002. 5.1 The appellant assessee s stand is that they availed deemed credit at a lesser rate and instead of the demand of the Cenvat Credit the appellant is eligible for the refund of the credit which they failed to avail. 5.2. The Ld AR for the Revenue s main stand is that Para 4 of the Notification No 6/2002-CE.NT makes it clear that the facility of deemed credit is not available to the appellant under the Notification when the appellant assessee has been availing Cenvat Credit under Rule 3 of .....

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