2012 (4) TMI 529

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....hri Sanjay Kalra, Appraiser (AR), for the Respondent. ORDER The appeal is directed against Order-in-appeal No. PIII/VM/241, dated 20-11-2009 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant, M/s. Bekaert Carding Solutions Pvt. Ltd., Pune is a manufacturer of card clothing machine falling under Chapter 84 of the First Schedule to the Central Excise Tariff ....

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.... appellant was not eligible to avail Cenvat credit of the CVD paid on the machines. The appellant was forced to reverse the said amount of Cenvat credit along with interest thereon. The said notice was adjudicated vide order dated 27-7-2009 and the demand was confirmed along with interest and an equivalent penalty was imposed on the appellant. The appellant preferred an appeal against the said ord....

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....eversal of credit on the inputs once again is not sustainable in law. 4. The ld. AR appearing for Revenue reiterates the findings of the lower appellate and adjudicating authorities. 5. I have carefully considered the rival submissions. In the instant case the appellant has cleared the re-conditioned machines on payment of duty and their rebate claim was also rejected. Such payment of duty i....