2015 (10) TMI 1970

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....umar, Advocate, for the Appellant. Shri Pramod Kumar, Jt. CDR, for the Respondent. ORDER Stay application along with appeal has been filed against Order-in-Appeal No. 302/RPR-1/2013, dated 21-8-2013 which upheld Order-in-Original No. 325-327/CH:51/RPR/ADC, dated 30-11-2006 in terms of which Cenvat credit amounting to Rs. 1,38,59,015/- was disallowed and ordered to be recovered along with ....

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.... have been procuring some goods duty free, the adjudicating authority held that as they were allowed only one of the two options they were debarred from procuring goods on payment of duty and so the credit of duty on furnace oil was disallowed. 3. The issue involved in this case is rather straight forward and therefore with the consent of the ld. AR, we proceed to decide the appeal waiving....

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.... for taking Cenvat credit of duty paid on the inputs received is in no way related to the issuance of Notification No. 18/2004-C.E. (N.T.). While we have already stated that Board Circulars do not have any binding effect on the adjudicating authorities, even so, it is seen that the said circular of the Board in Para 4 states as under : "4. At present, EOUs (including STP/EHTP units) are al....

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....cure all their goods on payment of duty. The sentence "Some EOU's have to procure their raw materials on payment of duty also" contained in the said para makes it clear that EOUs can procure their raw material either duty free or on payment of duty. Be that as it may, the legal position is clear that the 100% EOU's are eligible to take Cenvat credit of duty paid on the raw material procured by the....