2008 (5) TMI 584

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..... er per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duty amount, we take up the appeal itself for disposal with the consent of both the sides. 2. The appellant is a manufacturer of tooth paste and during the relevant period, they worked as job worker for M/s. Hindustan Lever Ltd. (HLL), which is a unit situated at SEZ area. Apart from receiving some .....

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..... enue s appeal was on altogether different grounds, which was not one of the grounds in the show cause notice and as such, has travelled beyond the show cause notice, the Commissioner (Appeals) has denied the credit on the ground that when M/s. HLL was not entitled to avail credit being SEZ unit, the job worker cannot be allowed to avail the same. Learned Advocate submits that above findings of the .....

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..... he basis as if both the sides have agreed that HLL was not entitled to credit and has not considered the various submissions made by the appellants, we set aside the impugned order and remand the matter to the Commissioner (Appeals) for fresh decision after taking into account the above plea of the appellants and other submissions made by them in their cross-objection filed before him. The plea th .....

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