2007 (5) TMI 384

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.... Patel, Advocate, for the Respondent. [Order]. -  This Department's appeal is against the order of the Commissioner (Appeals) No. 97/2006/31 (BVR)/Commr(A)/MM/Raj dated 6-2-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The respondent received generators (which were originally imported by M/s. DLF Industries Li....

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....; Against the order of the Commissioner (Appeals) permitting 50% of the entire duty as credit for the period 2000-2001, the Department came on appeal to the Tribunal which was decided against the Department by order of the Tribunal dated 28-10-04 as reported in 2004 (178) E.L.T. 1060. Against the order of the Tribunal dated 28-10-04, the Department went in Tax Appeal No. E/862/05. The Hon'ble High....

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.... above, it could be seen that when the goods were received in the respondent factory that there was an over ceiling of 75% on credit that can be taken whereas when the generators were actually installed there was no such ceiling. If the generators were received before 1-4-2000 and also installed before 1-4-2000, obviously, there can be no dispute and the ceiling of 75% of overall credit would be a....