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Shree Tatyasaheb Kore Warana SSK Ltd., Versus Commissioner of Central Excise, Kolapur

2018 (2) TMI 798 - CESTAT MUMBAI

Rectification of mistake - applicant pointed out that he could not appear when the matter was called in respect of the impugned order and therefore, could not inform the Court that in the appellant’s own case, this Tribunal has vide order No.A/772/C- .....

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belief could not have continued after Rule 2 (k) of Cenvat Credit Rules, 2004 was amended on 07/07/2009 when such goods were specifically excluded from the definition of the capital goods - impugned order modified as required - ROM application allowe .....

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ROM has been filed by M/s.Tatyasaheb Kore Warana SSK Ltd., in respect of Order No.A/89512/17/SMB dated 12/09/2017. 2. Ld. Counsel for the applicant pointed out that he could not appear when the matter was called in respect of the impugned order and .....

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the case of N.R Agarwal Industries - 2014 (300) ELT 213 (Guj). 2.1 He further pointed out that no findings on limitation being given in the impugned order. 3. Ld. AR for the Revenue pointed out that explanation 2 was inserted in Rule 2 (k) of Cenvat .....

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planation 2 was amended by Notification No.16/2009-CE (NT) dated 07/07/2009 and after the amendment i reads as under: Explanation 2: Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacture .....

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of capital goods . 3.1 He argued that there was no doubt regarding inadmissibility of said credit after 07/07/2009. He pointed out that the appellants genuine to take credit even after 07/07/2009. He pointed out that the appellants continues to take .....

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- 2011 (270) ELT 465 (SC). It is seen that the order dated 09/01/2006 in appellant s own case has been passed without considering the decision of the Hon ble Apex Court in the case of Saraswati Sugar Mills (supra) and therefore, the same cannot be tr .....

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f Cenvat Credit Rules, 2004 was amended on 07/07/2009 when such goods were specifically excluded from the definition of the capital goods. 5. In view of the impugned order is modified and following para is inserted in place of para 8 of the said orde .....

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