2016 (12) TMI 714

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....p; Ld. Counsel says what that is dispute in the present appeal is an amount of Rs. 6,05,547/- which was a subject matter of the Show Cause Notice dated 28.03.2011.  The authority in para-5 of the SCN has recorded as under:- "Whereas, it also appears that the assessees had availed Cenvat credit of Rs. 43,89,017/- on common input services as detailed in Annexure-1 for the period from March 20....

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.... Credit Rules, 2004 read with proviso to sub-section 1 of section 11A of the Central Excise Act, 1944 and an amount of Rs. 6,05,547/- already debited by them vide RG Part-II Register in Sl. No. 1311 dated 28.01.2009 should not be appropriated towards the aforesaid amount." 2.  A combined reading of the impugned order with the above extraction from the SCN shows that the appellant is exposed ....