2016 (12) TMI 390

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....ed Accountant For Respondent: Shri Alok Srivastava, A.R. ORDER These appeals are filed against OIA-SRP-125-126-DMN-2013-14, dt.10/07/2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman. 2.  Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Printing Inks, Resins etc falling under Chapter 32 and 39 of Central Excise Tariff Act, 1....

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....earned Commissioner (Appeals), who in turn, rejected their appeals.  Hence, the present appeals.  3.  The learned Chartered Accountant for the Appellants submits that after obtaining Central Excise registration from the Department on 21.05.2009, they commenced procurement of inputs anticipating that all govt. approvals and necessary infrastructures like water connection, electric....

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.... clearance of inputs as such to their sister concern.  He vehemently argued that they have not cleared any input received during the period without payment of duty/reversal of CENVAT Credit availed at the time of receipt of the inputs. Therefore, the demand is not sustainable.  4.  The learned Authorised Representative for the Revenue reiterates the findings of the learned Commis....

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....d on such inputs under proper excise invoices mentioning the relevant rule 3(5) of CCR,2004.  All these facts have been disclosed by the Appellants in their statutory ER1 returns.  The sample copy of ER1 return filed by the Appellant for the month of March 2010 duly acknowledged by the Department reveals that they have discharged the credit availed by them during the relevant period on c....