2017 (11) TMI 819

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.... The present appeal is directed against the impugned order dt. 05/04/2010 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the Department appeal by setting aside the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 29 / 30 of CETA, 1085 and are availing ....

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....nder Rule 6(1) of CENVAT Credit Rules, 2004. A show-cause notice dt. 08/07/2008 was issued invoking proviso to Section 11A, proposing to demand the irregularly availed CENVAT credit and interest thereon and to levy penalty. After following the due process of law, the original authority dropped the demand and aggrieved by the said order, Department filed appeal before the Commissioner(Appeals) who ....

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....bsequently exempted from duty and the credit has already been taken validly when final product was dutiable, then its benefit is available to the manufacturers without any limitation in time or otherwise unless the manufacturer itself chooses not to use raw material in its excisable product. This decision of the Tribunal was confirmed by the Hon'ble High Court of Karnataka which is reported in 201....

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....spectively. For this submission, she relied upon the decision of the Tribunal in the case of CCE, Nagpur Vs. Suryalaxmi Cotton Mills [2017(345) ELT 310 (Tri. Mum.)]. 4. On the other hand, learned AR reiterated the findings of the impugned order and submitted that before the amendment in Rule 11(3) of the CENVAT Credit Rules, 2004, there was a provision under the old act, wherein the assessee wa....