2023 (5) TMI 91

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....Present for the Appellant : Shri Dhruv Tiwari, Advocate Present for the Respondent: Shri Sanjay Kumar Singh, Authorised Representative ORDER The appellant has challenged the Order-in-Original dated 7.12.2018, whereby the Commissioner confirmed the duty liability, interest and penalty imposed by the Show Cause Notice dated 19.01.2018 for the period January 2016 to June 2017. 2. The issue tha....

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....her material to the Appellant for manufacture of motor vehicle parts. The appellant availed cenvat credit of duty paid on chassis and other raw materials recovered from Volvo. During the period in dispute, the appellant was clearing finished goods i.e. motor vehicles manufactured on job work basis for Volvo to various depots of Volvo for further sales to independent buyers. The appellant after the....

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....ve for the revenue and have also perused the case records and the case law on the issue. 6. We do not intend to repeat the detailed reasoning in the present appeal since the issue has already been considered by the Tribunal in the following cases: (i) Bajaj Tempo Ltd. vs. CCE, Pune [2004 (172) ELT 427 (Tri-Mum)] (ii) Tilrode Chem Pvt Ltd vs. CCE, Bangalore [2011 (264) ELT 306 (Tri-Bang.)] ....

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....a) before the Hon'ble Supreme Court in SLP (C) No. 30394/ 2019 and also in the appellant's own case being SLP (C) No. 11933/2020. However, we find that there is no stay by the Hon'ble Supreme Court of the judgements under challenge and therefore as on today the present appeal has to be decided in terms of the earlier orders of the Tribunal and as affirmed by the MP High Court on the pr....