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2019 (8) TMI 201

..... elapsing credit of ₹ 2,86,83,157/- HELD THAT:- There is no dispute that present demand is out of accumulated credit balance as on 01.03.2007 for which the proceedings were initiated by issuing show cause notice dated 03.04.2012. The Tribunal vide order No. A/10640-10642/2019 dated 04.04.2019 held that the accumulated credit of ₹ 2,86,83,157/- was not lapsed by interpreting Rule 11 (3)( .....

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..... fication No. 29/2004-CE dated 09.07.2004 and cleared goods on payment of duty. From 01.03.2007, they started availing benefit of Notification No. 30/2004-CE dated 09.07.2004 and reversed Cenvat credit proportionate to goods lying in their stock. There was balance of ₹ 2,86,83,157/- in Cenvat account after such reversal. The appellant thereafter in subsequent periods shifted their manner of c .....

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..... this Tribunal by order No. A/10640-10642/2019 dated 04.04.2019 allowed the appeals whereby it was held that credit of ₹ 2,86,83,157/- shall not elapse and their utilization is also correct. In this position, since the present show cause notice is an off-shoot consequent to show cause notice dated 03.04.2012, the demand is not sustainable. 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing .....

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..... the sides and perused the records. We find that the notification No. 30/2004-CE dated 09.07.2004 is not an absolute notification but a conditional notification issued under section 5A. The notification has the condition of non availment of cenvat credit. The subrule (3) (i) and (ii) of Rule 11 of the CCR, 2004 are separate. In the present case the sub rule 3 (i) would thus apply as per which the .....

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..... d. 2018 (10) TMI 11-CESTAT-New Delhi, the credit stands allowed to the manufacturer. 7. We, therefore, allow the appeals filed by both the Appellants with consequential reliefs, if any. Revenue s appeal being involved the amount less than ₹ 20Lacs is dismissed on the ground of Government s litigation policy instruction F.No. 390/Misc/116/2017-JC dated 11.07.2018. 5. Since the proposal of ela .....

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