2007 (9) TMI 252

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.... Respondent. [Order].- This is an appeal against the order of the Commissioner (Appeals) No.RS/397/SRT-II/06 dt.30/11/2006. 2.  Heard both sides. 3.  The relevant facts, in brief, are as follows:- a. The appellant are a registered manufacturer of excisable goods; they wanted to set up an additional plant to manufacture a new product "Copper Cathode"; and the different works r....

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.... 19 invoices on the ground that these invoices were raised in the name of contractors. The original authority denied the credit on the capital goods amounting to Rs.3,74,755/- and also imposed a penalty of Rs.30,000/-. e. Commissioner (Appeals) upheld the order of the Original Authority. 4.1  The ld. Advocate appearing for the appellant submits that in the nature of sophisticated manufa....

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....45(Tri. Del)] (c) M/s. Sewak Pharma v. CCE, Mumbai-III [2004(175) E.L.T. 645(Tri. Mumbai)]. 4.2. He also submitted that the Tribunal's judgment relied upon by the DR relating to M/s.Vimal Enterprise has been overruled by the Hon'ble High Court of Gujarat as reported in 2006(195) E.L.T. 267(Guj.). 5.  In this case, the disputed bills have come in the names of the contractors but most ....