2004 (12) TMI 455

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....er (Finance), for the Appellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These 04 (four) appeals are against the Orders-in-Appeal No. 537/2002 dated 19-9-2002 and No. 589/2002 dated 1-10-2002 passed by the Commissioner of Central Excise & Customs (Appeals), Bangalore. 2. The appellants availed CENVAT credit under Rule 57....

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....t the appellants availed credit twice on the same input. Apart from demanding duty, the appellants have been visited with huge penalty. The order of the Original Authority has been confirmed by the Commissioner (Appeals). Aggrieved over the order of the Commissioner (Appeals), the appellants have come before this Bench. 3. Shri S. Prakash, Manager (Fin.) appeared on behalf of the appellant....

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....llowed the prescribed procedure. When the appellants availed the credit on return of the goods from the job worker, he actually availed the duty paid by the job worker on the returned goods. The Revenue has to keep in mind the fact that when the appellants availed credit, the amount availed as credit has gone to the exchequer earlier because the job worker paid the duty on the goods manufactured b....

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....taken any credit of duty on input received from the appellants. In the case of Kerala State Electronic Corporation v. Collector of Central Excise, Kochi - 1996 (84) E.L.T. 44 (Tribunal), the Tribunal has held that the Modvat credit should be allowed as per the amount of duty indicated in the duty paying documents and the fact that the duty is short paid or excess paid is not relevant for factory. ....