2017 (2) TMI 371

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..... l Excise Act,1944 and not entitle for modvat credit - Held that: - the respondent’s payment of duty under section 3 is in order and provision of Section 3A is not applicable - reliance placed in the case of SHREE VENKATESH STEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2005 (12) TMI 404 - CESTAT, MUMBAI] where it was held that since the respondent is producing predominantly non notified .....

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..... ssioner Of Central Excise and Customs, Raigad. 2. The fact of the case is that the respondent is engaged in the manufacture of excisable goods namely Bars and Rods of non alloy steel falling under chapter 7214.90 and Bars and Rods of other alloy steel falling under Chapter 72. The adjudicating authority confirmed the demand, disallowed the Modvat credit on the ground that the goods manufact .....

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..... ubmitted a letter from the Respondent according to which the respondent had also filed an appeal before this Tribunal which was allowed vide Tribunal s order No.A/2060/WZB/MUM/2005/C-III/EB dated 16.12.2005 whereby it was held that since the respondent is producing predominantly non notified goods, they are entitled to discharge duty liability for the entire quantity of goods under the normal proc .....

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