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Case Law Details

Case Name : Baroda Rayon Corporation Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
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Baroda Rayon Corporation Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

In the case of Baroda Rayon Corporation Vs Commissioner of Central Excise & ST, the CESTAT Ahmedabad has ordered a remand for reconsideration of the case. The dispute arises due to the company’s alleged non-compliance with Rule 8 of the Central Excise Rules, 2002, resulting in a demand for recovery of duty paid through Cenvat Credit. However, the appellant argued that Rule 8(3A) has been declared ultravires, thus nullifyi

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