2014 (2) TMI 574

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...., JC (AR) ORDER Per Mathew John; Applicant is a manufacturer of cement and clinkers and they appointed an agent by name M/s. Excellent 2 Publicities for telecasting in TV channels their advertisements of Brand 'Birla Cement' and 'Birla Super'. M/s. Excellent 2 Publicities engaged the services of Jaya TV for getting timeslot for broadcasting advertisements. Jaya TV raised invoices on Excel....

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....Show Cause Notice for recovering credit taken during the period 26.7.05 to 3.5.06 and after adjudication, an amount of Rs.41,98,139/- is confirmed against the applicant. Aggrieved by this order, applicant has filed the appeal along with stay application before Tribunal requesting for waiver of pre-deposit of dues arising from the impugned order. 3. The counsel for applicant submits that in the ....

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....d by Jaya TV showing that the timeslots were for advertising their brand of Birla Cement and Birla Super and therefore the minor issue that invoices raised by Jaya TV is not showing the name of the applicant should not be a reason to deny credit having regard to proviso to Rule 9 (2) of Cenvat Credit Rules. He relies on the following decisions :- a) EUPEC-Welspun Coating India Ltd. Vs CCE Vadod....

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....shown on the invoices. He also submits that there is possibility that this credit may be taken by some other factory of the applicant. He relies on the decision of M/s Eagle Plastics Industries Ltd. Vs CCE Pune - 2004 (171) ELT 296 (SC). 6. As a rejoinder, ld. counsel for applicant submits that bill was paid by the applicant and there is no question of somebody else taking credit because the bi....