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The Commissioner of Central Excise-Raigad Versus M/s. Global Boards Limited

2017 (2) TMI 610 - BOMBAY HIGH COURT

CENVAT credit - fuel used as input in the manufacture of exempted goods - Rule 6 of the CCR, 2001 - Rule 6(1) read with Rule 6(2) of the Cenvat Credit Rules, 2001 - Held that: - Since the order passed and impugned in this Appeal is unreasoned and cry .....

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2-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Ms. P. S. Cardozo a/w Mr. Vipul A. Bajpayee, for the Appellant Mr. Sachin Chitnis i/b Mr. M. H. Patil, for the Respondent ORDER P. C. This Appeal was admitted by this Court on the following two .....

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sed as in put in the manufacture of exempted goods as a result of which the credit availed by the Assessee is not admissible as per Rule 6 of the Cenvat Credit Rules, 2001? (B) Whether in the facts and circumstances of the case and in law, the CESTAT .....

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history will have to be refereed in some details:- This Appeal was placed earlier before a Bench of two Judges of this Court. On 28th June, 2006, after hearing both sides, this Court found that the Tribunal's order dated 1st June, 2003 impugned i .....

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That order reads as under:- "Learned Counsel appearing for the appellant fairly states that issue raised in both these appeals is covered by the judgment of the Apex Court in the case of Vikram Cement v/s Commissioner of Central Excise, Indore, .....

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hese two Review Petitions were placed before another Bench on 25th October, 2012. The Bench noted that this Court's order disposing of the present Appeal by consent cannot be sustained for there are other judgments of the Hon'ble Supreme Cour .....

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The order passed by the Tribunal in this case and impugned in this Appeal reads as under:- "1.Heard both sides. 2.The issue involved in these appeals is availment of CENVAT Credit on furnace oil used as fuel to generate steam used in manufactur .....

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are allowed" 6 From the Tribunal's order it is not clear as to whether the Tribunal followed the judgment of the Hon'ble Supreme Court in the case of Vikram Cement (supra) or the subsequent judgment in the case of Commissioner of Centra .....

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