2017 (5) TMI 1290

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....Supdt.) (A.R.) for the Department. ORDER The present appeal is directed against the OIO No. MP(Dem-41)46/2010 dated 29.10.2010. 2.   The brief facts of the case are that the appellant was engaged in the manufacture of Poly Propylene Glasses falling under Tariff Item No. 3924 10 90 of the First Schedule to Central Excise Tariff Act, 1985. The manufacturing premises was visited by....

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..... The Original Authority adjudicated the said show cause notice through impugned Order-in-Original dated 29.10.2010 wherein he has accepted the records maintained by the assessee-appellant from December, 2009 onwards and for earlier period i.e. from April, 2009 to November, 2009, he has considered the value of clearances as accepted for issue of show cause notice and confirmed the demand of Rs. 13....

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....of May, 2009 there was no justification for Commissioner to assume production different than what was reflected in the books of account. In the grounds of appeal they further contended that the demand of duty for the years 2008-09 and 2009-10 naturally makes him entitle to Cenvat credit on capital goods and inputs and in spite of his plea for allowing Cenvat credit, the Original Authority has not ....

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....r there is no law which prohibits the availment of Cenvat credit. Therefore, I remanded the matter back to the Original Authority with direction that for the period from April, 2009 to November, 2009 value of clearances reflected in ER-1 returns should be taken into consideration for duty demandable and for the period for which duty is to be recovered from the appellant Cenvat credit on capital go....