2011 (5) TMI 154

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....for the Appellant Susheel Gautam, Advocate for Gurpreet Singh for the Respondent JUDGEMENT Adarsh Kumar Goel:- 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 6.5.2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi claiming following substantial questions of law:- "i) Whether the appel....

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....ssioner (Appeals) as well as by the Tribunal. The Tribunal observed as under:- "4. The law on the point that the manufacturer can avail the Modvat Credit only to the extent of the duty paid on the inputs purchased is well settled. In the absence of the inputs being subjected to duty payment question of availing modvat credit by the manufacturer procuring such inputs does not arise, once the aut....

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....ty has been paid in excess of the amount finally held to be payable, unless the excess duty paid has been refunded, the assessee could claim cenvat credit as the department could not get the duty twice. Reliance has been placed on order of this Court dated 22.7.2010 in CEA No.42 of 2010 Commissioner Central Excise, Chandigarh vs. M/s Guwahati Carbons Ltd. wherein after referring to earlier judgmen....