2020 (1) TMI 269

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....iya Gupta and Mohit Agarwal, Advocates, for the Appellant. JUDGMENT Heard Mr. S.D. Sanjay, Learned Additional Solicitor General for the appellant who appears with Mr. Alok Kumar Agrawal, Learned Central Government Counsel. 2. This appeal is directed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (hereinafter referred to as 'the Tribunal') in Exci....

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....s this dispute which led to the proceeding which ultimately culminated in the order of 'the Tribunal' who have decided in favour of the assessee. 5. It is while questioning the assessment order in appeal that the assessee also raised an issue of accruing benefit of input tax credit under the provisions of Modvat Credit Procedure because according to the assessee, while his stand yet is tha....

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....dit and which could not be denied. It is bearing note of the judgment of the Supreme Court rendered in the case of Formica India Division (supra) as well bearing note of the credit available at the hands of the assessee which was much in excess of the duty in demand that 'the Tribunal' has decided in favour of the assessee to allow the appeal. 7. Having considered the submissions advanced ....