2017 (1) TMI 1482

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..... ppellant. Shri H.C. Saini, DR, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeal is filed against the Order-in-Original No. 29/2010, dated 2-9-2010. 2. The brief facts of the case are that during the relevant period the appellant was engaged in the manufacture of MS Bar and MS Ingots. For establishing the factory, the appellant bought capi .....

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..... e availed in the year of receipt of capital goods even prior to registration. Finally, by dismissing the Departmental appeal, Hon'ble High Court uphold order of the Tribunal reported as 2010 (251) E.L.T. 536 (Tri.-Bang.). 5. By following the ratio laid down by the Tribunal which was upheld by the Jurisdictional High Court, we set aside the impugned order and allow the credit of 50% for the p .....

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..... . The other grievance of the appellant is pertaining to reversal of the Cenvat credit as per proviso to Rule 9(2) of the Cenvat Credit Rules, 2004. After hearing both the parties it appears that the appellant has availed the credit of Rs. 45,789/- on the basis of Xerox copy of invoices which was not accepted by the lower officers and they have raised the demand. Under similar circumstances, w .....

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