2023 (7) TMI 1387

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....EMBER (JUDICIAL) AND HON'BLE MR. M. M. PARTHIBAN, MEMBER (TECHNICAL) Appearance: Shri Abhishek Deodhar, Advocate for the Appellant Shri Amrendra Kumar Jha, Authorized Representative for the Respondent PER : S. K. MOHANTY Applicant has filed this miscellaneous application, seeking early hearing of appeal on the ground that on entirely identical set of facts for the earlier period, th....

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....of excisable goods namely, Motor Sprit, High Speed Diesel, Liquid Petroleum Gas (LPG) etc., falling under Chapter 27 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit of Central Excise duty paid on inputs, capital goods and service tax on the input services. During the disputed period 2011-12, inadvertently the appellant had reversed Cenvat Credit taken on the inputs used ....

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....f the Final Order No. A/85909/2022 dated 26.09.2022 passed by the Tribunal in the case of the appellant itself. Since, for the earlier period 2010-12, the Tribunal has held that reversal of Cenvat Credit is not proper and accordingly, the benefit of Cenvat Credit cannot be denied, we are of the view that contrary stand cannot be taken to decide the present appeal differently. Further, we also find....