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TMI Blog2018 (5) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... being higher than the credits, now alleged to be ineligible by the department cannot be a ground to deny the credit when the appellants have paid duty on the finished products - demand cannot sustain - appeal allowed - decided in favor of appellant. - E/443/2012 - Final Order No. 41454/2018 - Dated:- 9-5-2018 - Hon ble Ms. Sulekha Beevi, Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand, interest and imposed penalties, which was upheld by the Commissioner (Appeals). Hence this appeal. 2. At the time of hearing, the Ld. Counsel, Shri S. Venkatachalan submitted that in the appellant s own case for the previous period, the very same issue was analysed by the Tribunal and held that the credit availed by the appellants cannot be denied holding that the activities does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the credits, now alleged to be ineligible by the department cannot be a ground to deny the credit when the appellants have paid duty on the finished products. In the appellant s own case, the Tribunal has analysed the issue as under:- 3. The facts of the case are admitted. The duty paid goods which were received by the appellant were put to some process which apparently did not amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on such goods, the question of reversal again of such credit is not required. We refer to a recent decision of the Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Vishal Precision Steel Tubes Strips Pvt. Ltd. - 2017 (349) ELT 686 (Kar.). The Hon'ble High Court relying on the decisions of Hon'ble Bombay High Court and Gujarat High Court held that once the duty is pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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