2015 (10) TMI 1205

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....ondent :Shri T.K. Sikdar, Authorised Representative Per: P.K. Das The appellants were engaged in the manufacture of Enamelled Copper Wire/Copper Scrap etc. under chapter 85 & 74 of the Schedule to the Central Excise Tariff Act, 1985. They received inputs namely, Copper Rods from M/s Sterlite Industries under advance licence and scheme subject to final product would be exported. The appellant....

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....ommissioner (Appeals) set-aside the adjudication order and allowed the appeal filed by the Revenue. Hence, the appellant filed this appeal. 3. After hearing both the sides and on perusal of the records, the relevant portions of the findings of the Adjudicating Authority are reproduced below:- "I find that the assessee who is co-licensee and supporting manufacturer of M/s Ram Ratna Internatio....

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....rts by M/s Ram Ratna International Co-licensee of M/s Mew Electricals Pvt Ltd, they are entitled to avail Cenvat credit on CVD amount to Rs. 2,48,112.30 plus Education cess on CVD Rs. 4962.25 and SAD @ 4% to the tune of Rs. 72,466.30, total Cenvat credit to the tune of Rs. 3,25,541/-. I also find that in view of Hon'ble Cestat's WZB Mumbai judgement in the case of commissioner of Central Excise....

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....the findings of the Commissioner (Appeals). It is seen from the challan dated 11.11.2008 that the merchant exporter M/s Ram Ratna international paid the duty for non- fulfillment of the export obligation of 6108.48 kgs of import material. The appellant availed the credit of Rs. 3,25,540.00 on additional payment of duty by the merchant exporter for non-fulfillment of the export obligation on the in....