2015 (10) TMI 2542

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....gh, D.R.  ORDER Brief facts of the case are that the appellant is engaged in the manufacture of chewing tobacco, falling under Chapter sub-heading No.2404.41 of the Central Excise Tariff Act, 1985. For the purpose of manufacture of chewing tobacco, the appellant purchased unbranded chewing tobacco from the supplier M/s.United Tobacco Co., who availed the benefit of SSI exemption.  ....

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....redit of NCCD in its books, which were denied by the Department on the ground that the supplier M/s.United Tobacco Co. was not registered manufacturer, and as such, taking of cenvat credit on the basis of the invoices issued by the unregistered manufacturer is not in conformity with the cenvat statute. Appeal filed by the appellant against the adjudication order dated 7.7.2004 was upheld by the ld....

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.... (v) of Rule 3, it has been specified that National Calamity Contingent Duty (NCCD) leviable under Section 136 of the Finance Act, 2001 is permitted for availment of cenvat credit. Further, Rule 7 of the said rules prescribed the documents based on which cenvat credit can be taken by the manufacturer.  In sub-rule (2) of Rule 7 of the said Rules, supplementary invoice has been recognized as t....

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...., the same should be eligible for cenvat credit to the appellant. In this context, the Tribunal in the case of Jayashree Aluminium & Alloys vs. CCE, Chennai reported in 2012 (278) ELT 117 (Tri.-Chennai) and Banswara Fabrics Ltd. v. CCE, Jaipur reported in 2002 (150) ELT 921 (Tri.-Del.), has held that if the condition regarding receipt and utilization and the duty paid character of the goods are no....