2017 (9) TMI 1363

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....AR) for the Respondent ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellants submit that they are engaged in the manufacture of PVC pipes and pipe fittings classifiable under Sub Heading no 3917.00 of the 1^st schedule to the Central Excise Tariff Act, 1985. The appellant obtained Central Excise registration certificate on 17.06.1994. They submitted ....

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....upto the Hon'ble Calcutta High Court. In terms of the order/judgment dated 13.02.2013 of the Hon'ble Calcutta High Court, the Commissioner of Central Excise (Appeal-II) passed the impugned order dated 29.07.2015 and dismissed the appeal filed by the appellant. 2. Heard both sides and perused the records. 3. By the impugned order, the Commissioner (Appeals) observed that the appellant informe....

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....said latter is reproduced below:- C. No. V (30)53-MODVAT/RP/DKN/94/181 Dated 10.01.1995 To, M/S. Ronix Polymer Pvt. Ltd., Delhi Road, Vill-Bhadua, P.O-Mollaber, P.S-Dankuni, Hooghly, W.B-711224. Sub: - MODVAT declaration under Rule 57G. Please refer to your letter under reference no. RPL/359/93-94 dated 15.09.1994 (received in this office on 20.12.1994) you have submi....

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....ity of Cenvat Credit under Rule 57H of the erstwhile Rules, 1944. In my considered view, in the present case, there is no clarity on the facts of the case as to the date of registration, declaration filed under Rule 57G and the application for 57H and thereafter, the applicability of the law and case laws would apply. Hence, the matter should be remanded to the Adjudicating Authority to examine th....