2017 (1) TMI 423

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....Revenue is in appeal against the impugned order. 2. The facts of the case are that one M/s. Satya Metals a 100% EOU availed the benefit of Notification No. 56/2002-C.E., dated 14-11-2002 and cleared the goods in DTA as the unit is located in State of Jammu & Kashmir. As per the said Notification, the manufacturer-supplier who pays the duty from PLA is entitled to take refund of the same and ....

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....icating authority denied the Cenvat credit to the respondent and demanded duty along with interest and equivalent amount of penalty was imposed on the respondent. The said order was challenged by the respondent before the ld. Commissioner (Appeals) who allowed the appeal filed by the respondent on the ground of limitation holding that as there was no mala fide intention to take Cenvat credit by th....

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....mitation and said part of the said order has not been challenged in appeal by the Revenue. Further, he submits that as the respondent has paid duty on the said goods which is not in dispute, therefore, as per Rule 3 of Cenvat Credit Rules, 2004, the respondent is entitled to avail Cenvat credit of duty paid on the said goods. 5. Heard the parties and considered the submissions. 6. On c....