2018 (9) TMI 9

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....hi, Asstt Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of Order-in-Appeal No. 04-05-GBN-EXST-APP-17-18 dated 22/01/2018 passed by Commissioner of Central Excise & GST (Appeals), Greater Noida, involving the same issue for different period, therefore, they are taken together for decision. Appeal No. E/70283/2018 is involving the p....

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....per requirement said Amla Pisthi was returned to the manufacturing unit and duty so paid was availed by the appellant, as Cenvat credit under Rule 16 of Central Excise Rules, 2002. Revenue entertained a view that as provided under Rule (1)(i)(a) of Cenvat Credit Rules, 2004 Central Excise duty paid in terms of Notification No.01/2011-CE dated 01/03/2011 is not admissible. Therefore, through show c....

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....es, 2004 and also that the appellant is entitled to take Cenvat credit of duty paid on such goods. He further submitted that had they opted for provisions under Rule 4 of Central Excise Rules, 2002 which provides for storage of manufactured goods without payment of duty outside the factory and that the permission was denied. Had they been permitted for storage outside the factory then there was n....