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TMI Blog2016 (4) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... l. The same cannot be applied in any circumstances to respondent without giving actual comparison of the machines installed and without bringing the said expert to respondent. As regards the purchase register and the change in stand of respondent, these facts are irrelevant as none of these have been alleged in the show-cause notice. - Decided against the revenue - Appeal No. E/1348/11, E/CO/154/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) set aside the demand on the following grounds:- The plethora of rulings given by various judicial authorities on Modvat CENVAT Credit indicate that there are three criteria on the basis of which admissibility of CENVAT Credit is decided viz. inputs should be duty paid, inputs should be received in the factory or inputs were not used for manufacture of final products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the credit availed by the appellant on Ingots having thickness of more than 3 inches be disallowed and the Order-in-Original dated 28.1.2011 passed by the respondent needs to be set aside. 2. Nobody appeared for M/s Salasar Steel Industries. 3. Learned AR relies on the grounds of appeal, where it was argued that M/s Salasar Steel Industries has been changing their defence regarding w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer is very specific and has been given after examining the machines installed in that Mill. The same cannot be applied in any circumstances to M/s Salasar Steel Industries without giving actual comparison of the machines installed and without bringing the said expert to M/s Salasar Steel Industries. 5. As regards the purchase register and the change in stand of M/s Salasar Steel Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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