2021 (9) TMI 353

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....Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER Shri R. Subramanya, learned Counsel appearing on behalf of the appellant submits that the issue involved in the present case is whether the appellant is entitled for exemption Notification No. 30/2004-CE. 2. The facts of the case are that though the appellant availed Cenvat credit on capital goods but not u....

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.... 4. Shri Dharmendra Kanjani, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submission made by both sides and perused the record. The fact is not under dispute that though the appellant availed Cenvat credit on capital goods amounting to Rs. 1,20,603/- but they have not utilized the said amount....

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....se Notice. It is noted that on the identical issue, the Tribunal allowed the appeal of the assessee as under :- (a) Omkar Textile Mills Pvt Limited -2014 (311) ELT 587 ((Tri-Ahmd)) (b) CTM Textile Mills vs CCE Ahrnedabad- 2014(313) ELT 405 (Tri-Ahmd.) (c) Mangal Textile Pvt. Ltd. vs CCE Ahmedabad - 2014 (311) ELT 707 (Tri-Ahmd) (d) Modern Petrofils DTY Division ....