TMI Blog2017 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... F C. EX. & SERVICE TAX, JAIPUR-I [2015 (10) TMI 1317 - CESTAT NEW DELHI], where it was held that appellant has correctly taken the Cenvat credit of inputs attributed to export goods cleared in domestic market by way of debit entry in RG 23A Part II register - appeal allowed - decided in favor of appellant. - Excise Appeal No.50827 of 2017 - A/55036 /2017-SM[BR] - Dated:- 4-7-2017 - Mr. V. Padma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was of the view that such credit availed was improper inasmuch as GAR-7 was not a prescribed document for availing the cenvat credit. The show cause notice was accordingly issued and adjudicated by original adjudicating authority vide its order dated 18.1.2012. When the order was challenged before Commissioner (Appeals), he dismissed the appeal filed against the impugned order. Aggrieved by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of documents which is not specified for the purpose. Accordingly, he submits that the impugned order be set aside. 3. Learned DR submitted that the impugned order has been passed dismissing the appeal for non-compliance of the pre-deposit condition under section 35F. It was further submitted that the terms of Commissioner (Appeals) s order dated 28.5.13 for pre-deposit of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs. CCE ST, Jaipur [Final Order No.A/50944/2015 (BR) dated 26.2.2015] wherein an identical issue for a different period came before the Tribunal in which such cenvat credits stand allowed as follows: 4. As there is no dispute that the inputs were excisable and under bond, the appellant procured these goods duty free but manufactured goods had been cleared on payment of duty. In thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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