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M/s Khatema Fibres Ltd. Versus CCE, Meerut-II

2017 (10) TMI 495 - CESTAT NEW DELHI

N/N. 6/2000 dated 1.3.2000 - Demand of 8% of the value of goods cleared duty free - non-maintenance of separate set of books - Held that: - it is evident from the report given by Range Supdt. that the appellant has not availed any Cenvat credit on in .....

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. Ashok Jindal, Member (Judicial) Shri S. Sunil, Advocate, Shri Bhopal Singh, Advocate - for the appellant Shri G.R. Singh, A.R. - for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein demand of 8% o .....

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ithout payment of duty. The case of the Revenue is that as the appellant is not maintaining separate account of inputs which has been used in relation to manufacture of final goods which are dutiable as well as exempted. Therefore, in terms of Rule 5 .....

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icated, the demand was confirmed along with interest and penalty was also imposed. The said order was carried up to this Tribunal. This Tribunal remanded the matter back to the Commissioner for de novo adjudication. In de novo adjudication also, the .....

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er, the appellant before me. 3. The ld. Counsel for the appellant submits that the show cause notice was issued to the appellant asking them to 8% of the value of exempted goods but thereafter some verification was conducted by Range Supdt. and he ga .....

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s used in manufacturing of exempted goods. Therefore, the demand against the appellant is not sustainable. 4. On the other hand, ld. AR reiterated the findings of the impugned order. 5. Heard both sides considered the submissions. 6. As a report have .....

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parate Inventory and accounts of the receipt and use of inputs in terms of Rule 57CC(9) of Central Excise Rules, 1944 have been maintained by M/s Khatema Fibres Ltd., Khatima and they have not used input, on which modvat credit has been availed, in t .....

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aper Board exclusively out of stock of (Paper & Paper Board) manufactured by use of raw material (inputs) on which no modvat credit has been availed. The inventory and accounts so maintained by the party are in order and may be accepted to allow .....

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