2009 (1) TMI 610

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....k, SDR, for the Respondent. [Order]. - M/s. Sunflag Filaments Ltd. has three units in Silvassa and Daman. There were three issues involved in this appeals filed by the appellants. Appellants removed capital goods on which they had taken credit from Unit-I to the Units-II & III without reversing the credit of Rs. 2,89,308/-. The appellants had taken Rs. 35,352/- as credit on 3-10-2000 in stea....

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....nbsp; M/s. Mafatlal Inds. Ltd. - Order No. A/2308/WZB/AHD/08, dt. 3-10-2008 [2009 (241) E.L.T. 153 (Tribunal)]. As regards the excess credit availment in respect of transfer on which they had availed credit of Rs. 35,352/- in stead of 50%, he fairly admits that it was an omission. As regards the credit on inputs taken by Unit-II for manufacture of Polyester Texturised Yarn from POY sent by Unit....

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....e. Therefore omission can at best said to be procedural and consequences can be imposition of penalty but there is no case for demand of duty. Appellants can reverse the credit and take it in Unit-II and regularize the transaction if not already done. I find that the decisions cited by the ld. Advocate are applicable to the present case also. As regards the issue No. 3 wherein Unit-III had taken c....