2017 (9) TMI 19

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....Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar  The present appeal is filed by appellant - M/s Apollo Metalex Pvt. Ltd. against Order-in-Appeal No.NOI/EXCUS/002/APP/419/2014-15 dated 31/03/2015 passed by Commissioner of Central Excise & Service Tax (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellants were engaged in the manu....

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....2/2013 was issued proposing to deny said Cenvat credit of Rs. 1,32,861/- on said structural items like Angles, H.R. Sheets, Shapes and Sections, Channels, H.R. Plates, etc. On contest the Show Cause Notice was adjudicated through Order-in-Original No.06/Assistant Commissioner/Division -V/Noida dated 27/08/2014. The Original Authority held that in view of Larger Bench decision in the case of Vandan....

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....Counsel for the appellant, who has submitted that the Hon'ble High Court of Gujarat in the case of Mundra Ports & Special Economic Zone Ltd. Versus Commissioner of Central Excise & Customs reported at 2015 (39) S.T.R. 726 (Gujarat) in Para 8 has ruled that amendment made in Cenvat Credit Rules, 2004 which came into force on 07/07/2009 was not clarificatory amendment as there is nothing to suggest ....