2016 (9) TMI 424

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....kwad, Advocate for the appellant Shri  N.N. Prabhudesai, Supdt. (AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No.  PII/BKS/99-100/2005 dated  22.02.2005. 2. The issue involved in this appeal is regarding the confirmation of the demand on the appellant for the period January 1998 to March 1998 and April 1998 to December 1998 for availing i....

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....y have discharged the duty liability as they had claimed the Cenvat Credit on the inputs for manufacturing of such spoons.  He would take us through the entire case records and submit that there is no dispute that the spoon which are cleared without payment of duty and they did not avail the modvat/ cenvat credit. 4. Ld. Departmental Representative reiterates the finding of the lower autho....

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....s the exemption to final product to SSI only if modvat credit is not availed.  In the absence of any evidence indicating that the appellant had not availed the modvat credit on the inputs, we have to hold that the impugned order confirming the demand of the duty with interest is correct.  The case law cited by the appellant counsel may not carry the case any further as the facts in this ....