2015 (10) TMI 867

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....echnical), JJ. For the Petitioner : Shri Kamaljeet SIngh, Advocate For the Respondent : Shri  Promod Kumar,  Jt.CDR    ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein duty has been demanded by enhancing the assessable value of the inputs cleared to sister unit by the appellant. 2. The facts of the case are that the appell....

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.... to the sister unit under the provision of Rule 57AB(b) read with Notification No. 27/2000 CE(NT) dated 31.3.2000 during the period 1.4.2000 to 28.2.2001 or not. 5. The issue has been settled by Larger Bench of this Tribunal in the case of  Eicher Tractors vs. CCE, Jaipur [2005 (189) ELT 131 (Tri-LB)]  wherein Larger Bench of this Tribunal has observed as under: 6.It is seen that t....

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....led in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 9. 7. In view of the said clarification and the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004, we hold that the reference has to be answered in favour of the appellants. Since no other issue arises in the said matter, the appeal is allowed. 6. As the Larg....