2020 (1) TMI 5

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.... (TECHNICAL), MR. RAJU Present For the Appellant: Shri Ajay Aggarwal, Adv. Present For the Respondent: Shri S.K. Shukla, Supdt. (AR) ORDER RAJU This ROM application has been filed by M/s Welcome Hotel Vadodara against order no. A/10785-10786/2019 date 03.05.2019. 2. Ld. Counsel for the appellant contended that in the impugned proceedings, duty was demanded from the appellant on t....

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....been set side. They had relied on the decision of Hon'ble High Court in the case of Hello Minerals Water 2004 (1734) ELT 422 (All) wherein it was held that if the credit is utilized, the same amounts to non availment of credit. It was pointed out that the said decision was approved by Hon'ble Apex Court as well. He also relied on the decision of Hon'ble High Court of Gujarat in the case of Ashima ....

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....f 'para 5' of the order with the following: "5. The appellants have contended that they have reversed the Cenvat Credit relatable to the alleged common services and in these circumstances, the benefit of exemption notification 01/2006-ST should not be denied as required in terms of the decision of Hon'ble High Court of Allahabad in the case of Hello Minerals Water 2004 (1734) ELT 422 (All....

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.... which were utilised in the manufacture of duty free goods, the manufacturer could avail of the Modvat credit as well as full duty exemption under applicable small scale exemption notification with regard to some specified goods. Reference is answered accordingly. 7. As a result the impugned order-in-appeal dated 28-1-1999 passed by the Central Excise is set aside and the appeal of Franco....