2016 (7) TMI 81

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....None For Respondent (s) : Shri N. Satwani, Authorised Representative ORDER This appeal is filed against the Order-in-Appeal No. OIA-06/2008/COMMR-A-/RAJ dated 18.01.2008 passed by the Commissioner (Appeals). 2.  None present for the appellant despite notices issued.  The matter has been listed on 24.11.2015, 05.1.2016, 10.02.2016 and 27.04.2016.  On all these occasions n....

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....e period 01.08.2006 to 09.08.2006, the appellant had discharged duty on the said PD Pumps and also availed CENVAT credit on the inputs used in the manufacture of said PD Pumps, as the said goods was not specified under the SSI exemption Notification.  A show cause notice cum demand notice was issued for recovery of duty amounting to Rs. 1,44,787/-, alleging that the appellant had wrongly avai....

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....cation No. 8/2003-CE, there is prime condition that manufacturer shall not avail the credit of duty on inputs under Rule 3 of Rule 11 of the Cenvat Credit Rules, 2002 paid on inputs used in the manufacture of the specified goods cleared for home consumption.  In the present case, the appellant has availed and utilized the CENVAT credit considering that their product is non-specified product u....

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....ng the financial year 2006-07 as argued.  Therefore, I find that, there is force in findings of the lower authority in confirming the demand within the provisions of Central Excise Rules & Notification.  The Order passed by the lower authority is therefore, liable to be upheld." 5.  The condition (iii) of Para 2 of the said Notification is very specific and the reason/cause&nbsp....