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Commissioner Of Central Excise And ... vs Nangalamal Sugar Complex on 31 October, 2019 cites

Cce vs Bombay Dyeing And Mfg. Co. Ltd. on 11 May, 2004

(iv) On the same issue, for the subsequent period, the Commissioner held in favour of the respondents, vide Order-in- Original dated 10th September, 2013. In the said case, even while observing that the respondent had not complied with the procedure stipulated in Rule 6(3A) of the Cenvat Credit Rules, the Commissioner, following the judgment of the Supreme Court in Chandrapur Magnet Wires Pvt. Ltd.14, held that, as proportionate 14 1996 (81) ELT 3 (SC) CEAC 19/2017 Page 25 of 49 credit had been reversed by the assessee, the assessee had, in fact, not taken credit at all, so that the demand, under Rule 6 (3)(i) of the Cenvat Credit Rules was unsustainable. Reliance was also placed, in the counter-affidavit, for this proposition, on the judgment of the Supreme Court in C.C.E. v. Bombay Dyeing & Manufacturing Ltd15 and of the High Court of Allahabad in Hello Minerals P Ltd v. U.O.I.16
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 17 - Full Document

Hello Minerals Water (P) Ltd. vs Union Of India (Uoi) on 28 July, 2004

(iv) On the same issue, for the subsequent period, the Commissioner held in favour of the respondents, vide Order-in- Original dated 10th September, 2013. In the said case, even while observing that the respondent had not complied with the procedure stipulated in Rule 6(3A) of the Cenvat Credit Rules, the Commissioner, following the judgment of the Supreme Court in Chandrapur Magnet Wires Pvt. Ltd.14, held that, as proportionate 14 1996 (81) ELT 3 (SC) CEAC 19/2017 Page 25 of 49 credit had been reversed by the assessee, the assessee had, in fact, not taken credit at all, so that the demand, under Rule 6 (3)(i) of the Cenvat Credit Rules was unsustainable. Reliance was also placed, in the counter-affidavit, for this proposition, on the judgment of the Supreme Court in C.C.E. v. Bombay Dyeing & Manufacturing Ltd15 and of the High Court of Allahabad in Hello Minerals P Ltd v. U.O.I.16
Allahabad High Court Cites 4 - Cited by 82 - M Katju - Full Document
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