2025 (7) TMI 1638

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....i A R Kanani, Superintendent (AR) for the Respondent ORDER SOMESH ARORA In this matter, the department found during internal audit that the appellant had availed Cenvat Credit of Rs. 1,59,17,156/- in the month of December, 2012 on the basis of challans for payment of differential customs duty which were not prescribed documents as per Rule 9 of Cenvat Credit Rules, 2004 for availment of Cenvat ....

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....the basis that at the time of import, party at the port of importation had brought in goods which were of offending nature and had paid the Customs duty only after some departmental intervention. The record show that the appellant had approached Joint Director DGFT with the request for reduction of export/import quantity and FOB/CIF value on advance license(s). They have also come up with detailed....

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....d document under Rule 9 of CCR,2004 In avalling Cenvat Credit. Therefore, I do not have any hesitation in following the said judgments to hold that CENVAT credit on the said challan is available. In the result, the impugned order is set aside and the appeal is allowed with consequence of relief, if any, as per law." 4. He has also, inter alia, produced other case law which have taken similar stan....