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2017 (7) TMI 1143

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..... th effect from July 2009 in relation to the particular claim to the appellant. This requires a re-examination to facilitate which, the impugned order is set aside and the matter referred back to the original authority for a re-determination - appeal allowed by way of remand. - APPEAL NO: E/85020/2014 - A/92322/2017 - Dated:- 28-7-2017 - Shri C J Mathew, Member (Technical) Shri Manoj Chauha .....

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..... ed CENVAT credit on certain steel products as capital goods along with the duty paid on welding machines and welding electrodes, the last two of which were alleged to be not admissible. The first appellate authority was not inclined to accept the arguments of the appellant that the amendment to CENVAT Credit Rules, 2004 was effected from 7 th July 2009 and that they were eligible for availment of .....

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..... onsideration to the alteration in the eligibility for entitlement for CENVAT credit of capital goods with effect from July 2009 in relation to the particular claim to the appellant. This requires a re-examination to facilitate which, the impugned order is set aside and the matter referred back to the original authority for a re-determination. (Pronounced in Court) - - TaxTMI - TMITax - Cen .....

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