2023 (1) TMI 148

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....I. SYED PEERAN, ADVOCATE FOR SHRI. RAVI RAGHAVAN, ADVOCATE) JUDGMENT P.S. DINESH KUMAR J., This appeal by the Revenue directed against the Final Order No.12387-88/2018 dated September 25, 2018 has been admitted to consider following questions of law: "(i) Set aside the CESTAT Final Order No.21387-21388/2018 dated 25-09-2018 passed in Appeal Nos.e/736/2009-DB and E/3113/2011 - by the Customs, ....

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....uring the period from 27.03.1995 to 31.03.2000. The total credit from two plants was Rs.9,62,81,499/-. At the material point of time, the CENVAT credit Scheme stipulated that the credit of AED(GSI) could be utilized only for payment of AED(GSI) on the finished products in the manufacture of which inputs were used. Tyres being the final product did not attract AED(GSI) and the assessee was not enti....

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.... recovery order was passed to pay the sum of Rs.9,51,11,316/-. Respondent credited the said amount in June 2008. On 04.02.2009, a show cause notice was issued proposing recovery of CENVAT credit on the ground that it had taken credit prior to 01.04.2000 and the respondent had reversed the credit during the investigation under protest on 21.08.2008. The Commissioner confirmed the demand and impose....

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....venue has refunded the amount. Hence, nothing further survives in this appeal. Supporting the impugned order passed by the CESTAT, Shri. Peeran submitted that the issue is no more res integra and covered by the decision in Commissioner of Central Excise Vs. CEAT Ltd. (2013) 298 ELT 525 (Bom.) passed by the High Court of Judicature at Bombay. With these submissions, he prayed for dismissal of the a....