2014 (5) TMI 1014

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....h the impugned order passed by Commissioner (Appeals) revenue has filed the present appeal. I have heard Shri M.S. Negi, learned DR appearing for the revenue. Nobody appeared for the respondent. 2. As per facts on record the respondent factory was visited by the Central Excise Officers on 21.10.2004, who found shortages of 4037 Kg. of aluminum Sections involving duty of Rs. 54,683/-. The office....

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....crap was substituted with the locally procured scrap by the Appellants could not be proved by the Department. I do not find any legal basis in the learned Joint commissioners findings that the impugned imported aluminium scrap was not received in the factory of if received the same was removed clandestinely. The allegation of the substitution of the imported scrap with Kabari scrap could have been....

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.... also hold that Cenvat credit of duty in respect of imported inputs on which duty has been debited through DEPB cannot be denied in as far so w.e.f. 28.1.04. Para 4.3.5 of the Foreign Trade Policy has been amended where under duty debited through DEPB has been made admissible for Cenvat credit or for drawback claim w.e.f. 28.1.04. In the present case the Cenvat Credit denied to the Appellants pert....