2021 (6) TMI 783

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.... to manufacturing, and have later transferred the credit to the Respondents, who purchased the material. A Show Cause Notice was issued alleging that the Respondents were aware of the fact that their supplier ceased to be a manufacturer. The Show Cause Notice was decided in favour of the respondents by the commissioner vide above cited order. Hence, Revenue is in Appeal. 2. Learned Authorised Representative reiterates the grounds of appeal and submits that • CESTAT, vide final order A/501-504/EB/C-II dated 05-07-2011, held that JK Files Thane Unit were correcting in reversing credit when the inputs were cleared after payment of duty and that such reversal amounted to reversal of Cenvat credit; the adjudicating authority erre....

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....T280 (Tri-Mumbai) (ii). CCE, Raigarh Vs Micro Inks Ltd 2011(270) ELT 360(Bom) (iii). CCE-V Vs Micro Inks Ltd 2017(351) ELT A180 (SC) (iv). Gracim Industries Ltd Vs CCE, Indore 2003(155) ELT 200(Tri-Del) (v). Jai Balaji Industries Ltd VS CCGST&CE, Siliguri 2019(12) TMI 525 CESTAT Kolkata (vi). PSL Holdings Ltd Vs CCE, Rajkot 2003 (156) ELT 602 (Tr-Mum) (vii) CCE Vs Neuland Laboratories Ltd 2005(319) ELT A140(AP) (viii). CCE, Raigarh Vs Ispat Metallics India Ltd 2019(4) TMI 900 Bombay HC (ix). Kohinoor Printers Pvt Ltd Vs CCE, Pondicherry 2008(2) TMI 865 CESTAT, Chennai (x). Uttam Galva Steels Ltd Vs CCE, Raigarh 2005(12) TMI 254 CESTAT Mumbai (xi). Rama....

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....e essential conditions have been violated to deny the credit to the appellant. 5. The argument of the department is that their supplier was performing certain operations on the goods which are not in the nature of manufacture; they were not liable to pay duty; therefore, the appellants are not entitled to avail the credit. Commissioner relied upon CESTATs final order A/501- 504/EB/C-II dated 05-07-2011, where in it was held that JK Files Thane Unit the payment of duty with value addition on the inputs received by the appellants amounts to reversal of Cenvat Credit as demanded by the department. Department alleges that the CESTAT only said that the credit said to have been availed by the supplier was nullified by their duty payment and th....