TMI Blog2013 (8) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... IM POLYFAB INDUSTRIES [2013 (2) TMI 417 - CESTAT AHMEDABAD] - Decided in favour of assessee. - E/10814/2013 - - - Dated:- 27-5-2013 - M V Ravindran,J. For the Appellant : Shri S J Vyas, Adv. For the Respondent : Shri S K Mall, Addl. Commissioner (AR) PER : M V Ravindran When this Stay Petition was called, after hearing both sides on the Stay Petition, I find that the issue involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h they are not disputing the Order-in-Original also appropriated the same. It is his submission as regards the balance amount of CENVAT Credit denied by the adjudicating authority and upheld by first appellate authority, the decision of the Bench in the case of Bhim Polyfab Industries will squarely cover the issue in their favour. 3. Ld.Additional Commissioner (A.R.) submits that the decision ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elying upon the decision in the case of Emcure Pharmaceuticals Ltd, the Bench recorded the findings as under: "6. In the grounds of appeal, the stand taken is that the Commissioner (Appeals) has relied upon the decision of the Tribunal in the case of Emcure Pharmaceuticals Ltd. - 2008 (225) ELT 513 (Tri-Mumbai). However, during the relevant period, Rule 3(7)(A) of CENVAT Credit Rules does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als Ltd., the appeal filed by the Revenue is rejected as devoid of merits. Cross objections also get disposed of." 6. It can be seen from the above reproduced paragraphs that the issue is squarely covered which has been raised in this case. Accordingly, respectfully following the decision of this Bench in the case of Bhim Polyfab Industries, I set aside the impugned order and allow the appeal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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