2016 (8) TMI 753

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....is directed against the Order-in-Appeal No. 22/2012 dated 12.1.2012 passed by the Commissioner (Appeals), vide which he has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly, the facts of the case are that the appellants are manufacturers of wooden furniture falling under CHH 9401 and 9403, Mirror frames falling under CHH 7009 and other Articles of Wood falling und....

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....minated into the Order-in-Original which confirmed the demand and thereafter aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who vide the impugned order dated 12.01.2012 rejected the appeal and hence, the present appeal. 3. The learned counsel for the appellant submitted that the saw dust, waste and scrap of wood are not manufactured goods and they arise ....

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....bmitted that the impugned order was passed by the learned Commissioner (Appeals) on the basis of C.B.E.C. Circular No. 904/24/2009-CX dated 28.10.2009 in terms of Rule 6 of the Cenvat Credit Rules, 2004, but the said Circular has been quashed by the Hon ble High Court of Bombay as being contrary to law in the case of Hindalco Industries Ltd. Vs. Union of India [2015 (315) E.L.T. 10 (Bom.)].  ....

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....thority of India Ltd. [2008 (232) E.L.T. 7 (S.C.)] (iv) Hindalco Industries Ltd. Vs. Union of India [2015 (315) E.L.T. 10 (Bom.)] (v) Rallis India Ltd. Vs. Union of India [2009 (233) E.L.T. 301 (Bom.)] (vi) Panel Board and Laminates Ltd. Vs. CCE, Nagpur {2015 (329) E.L.T. 350 (Tri.-Mum.)] (vii) Hunsur Plywood Works Pvt. Ltd. Vs. CCE, Mysore [Final Order No. 20123/2015 dated 23.01.2015 iss....