2018 (6) TMI 244

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.... 20780-20781 / 2018<br>Central Excise<br>HON&#39;BLE MR. S.S GARG, JUDICIAL MEMBER And HON&#39;BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. S.K. CHOUDHARY FOR THE APPELLANT MR. N. JAGADISH, AR FOR THE RESPONDENT ORDER Per : P. Anjani Kumar Appeal No. E/925/2008 was filed by M/s. Sun Electronics Technologies Ltd. and C/329/2010 filed by M/s.Mi2 Micro Systems Ltd. (formerly known as ....

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....ting lack of jurisdiction. Meanwhile, Commissioner of Customs has issued a separate show-cause notice and confirmed that appellant would not be eligible to take credit of Rs. 3,31,33,732/- and Education Cess of Rs. 1,27,251/-, which was transferred on conversion to EOU. He also confirmed a demand of Rs. 1,32,30,520/- (BED) and Rs. 1,27,252/- (Education Cess) which was utilized by the appellants to....

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....re is change in the statute enabling EOUs eligible for taking CENVAT credit vide Notification No.18/2004-CE dated 6.9.2004, the original Circular No.77/1999 was either withdrawn or amended; therefore, it is still operational. 4. The counsel for the appellant has submitted that their case is now settled and they have relied upon the following cases: Mohan Meakin Ltd. vs. CCE: 2000 (115)....

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....t utilized for payment of duty and DTA clearances was not prima facie sustainable. Moreover, the ratio of the following cases is in their favour. Micro Links Ltd. vs. CCE: 2009 (246) ELT 251 (Tri.-Ahmd.) Sun Pharmaceuticals Indus. Ltd. vs. CCE: 2010 (251) ELT 312 (Tri.-Chennai) GTN Exports Ltd. vs. CCE: 2009 (240) ELT 53 (Tri.-Chennai) Sandoz Pvt. Ltd. vs. CCE: ....