2016 (12) TMI 83

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.... S.V. Nair, AC (AR) for Respondent ORDER These two appeals are directed against Order-in-Appeal No. SVS/307 to 308/NGP-II/2006 dated 27.9.2006 passed by the Commissioner of Central Excise & Service Tax (Appeals), Nagpur. 2.  None appeared for the appellant despite notice. Since the matters are of 2006-07, I take up the same for disposal. 3.  Heard the learned AR and perused t....

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....7 in respect of sugar factory during 1.4.200 to 28.2.2003. The appellant availed the CENVAT Credit of the additional duty of excise and sought permission to use the same for payment of duty of excise on their Finished goods. Appellant's records were scrutinized and it was noticed that the main appellant had availed CENVAT Credit on the supplementary invoices, which were issued by the registered de....

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....rly additional duty become payable and should not be the duty which is recoverable from the manufacturer or importer of inputs by invoking the extended period of time. In the case in hand, I find that the supplementary invoices are issued by the registered dealer indicating the payment of AED done by the sugar factory. Undisputedly, sugar factory has issued earlier invoices for the clearance of su....