2023 (11) TMI 215

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..... anya, Advocate appeared for the Appellant Shri A. R. Kanani, Superintendent(Authorized Representative) for the Respondent ORDER The issue involved in the present case is that for the purpose of re-credit of cenvat credit already reversed, due to availment of Notification 30/2004-CE dated 09.07.2004, in respect of capital goods whether the provision of Section 11B is applicable and the re-credit .....

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..... TMI 14 * Krishav Engineering Ltd 2015 (12) TMI 234 * Indo-Nippon Chemicals 2002 (2) TMI 136 3. Shri A. R. Kanani, Learned (Superintendent) authorized representative reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the appellant admittedly had reversed the cenvat credit in the year 2006 and .....

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..... h a long period for claiming re-credit was not found in those judgments. Accordingly, we are of view that the matter as a whole needs to be reconsidered by the adjudicating authority. All the issues are kept open. The impugned order is set aside. Appeal is allowed by way of remand to the adjudicating authority for passing a fresh order. (Pronounced in the open court on 03.11.2023)
Case laws, .....

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