2009 (5) TMI 443

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.... Shri V.P.C. Rao, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against the order-in-appeal No. 58/2006(v)-C.E., dated 6-10-2006. 2. The relevant facts that arise for consideration are that the appellants have procured storage safe of Model-81-Depender from M/s. Godrej & Boyce Mfg. Company Ltd., against a CT 3 certificate No. 14/98, dated 23-6-19....

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....e Adjudicating authority came to the conclusion that the appellant is ineligible for availing the Cenvat Credit and confirmed the demand. Aggrieved by such an order, appellants preferred an appeal to the Commissioner (Appeals). Ld. Commissioner (Appeals) after considering oral and written submissions, upheld the order-in-original and rejected the appeal filed by the appellant. 3. The ld. Counse....

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....id Notification No. 126/94. 5. We heard both the sides and perused the records. The issue involved in this appeal is whether the appellant is eligible for the benefit of Notification No. 126/94 to procure a safe, on non-payment of Central Excise duty in their EOU. 6. It is undisputed that the appellant herein is a 100% EOU manufacturing diamonds. It is also undisputed that the safe was procu....

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....nes, mobile cranes, crawler cranes, hoists and stackers and spares thereof. 3. Captive power plants, including captive generating sets and their spares, fuel, lubricants and other consumables for such plants and sets as recommended by the Board of approval. 4. Office equipments, spares and consumables thereof as recommended by the board of approval. 5. Raw material. 6. Comp....