2017 (1) TMI 76

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....ant, for appellant Shri N.M. Dixit, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. P-I/361/06 dated 12.12.2006. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is whether the appellant is required to pay duty as confirmed with interest and penalties on the clearances of the bought-out spares ....

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....ts that as per his knowledge and information these order-in-appeal's are not challenged by revenue. He would submit that they have not availed CENVAT credit on the bought-out items supplied as spares. 6. Learned D.R. on the other hand submits that if CENVAT credit is availed on the bought-out items supplied as spares then it is contravention of rules. He submits that the show-cause notice alleg....

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.... If in an assessee's case on the same issue subsequent show-cause notice's are dropped, there cannot be any demands for the earlier period, more so when there is nothing on record to indicate that revenue is contesting the issue before higher judicial forums. 7.2 It is the claim of the Counsel of appellant that they had not availed CENVAT credit on inputs till Jan 2005. But he concedes that if ....