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2019 (4) TMI 1843 - AT - Central ExciseCENVAT Credit - ISD - proportionate distribution of credit - appellant has availed Cenvat credit on the strength of invoices issued by head office as an Input Service Distributor (ISD) in terms of Rule 7 of Cenvat Credit Rules, 2004 - HELD THAT:- A similar dispute has been decided in its favour through Final Order No. 50405/2019, dated 28-2-2019 passed in the appellant’s own case, M/S HINDUSTAN ZINC LIMITED VERSUS COMMISSIONER, CENTRAL EXCISE [2019 (4) TMI 475 - CESTAT NEW DELHI] by following the ratio of the Hon’ble Bombay High Court’s decision in THE COMMISSIONER, CENTRAL TAX, PUNE-I COMMISSIONERATE VERSUS M/S. OERLIKON BALZERS COATING INDIA P. LTD. [2018 (12) TMI 1300 - BOMBAY HIGH COURT] where it was held that proportionate distribution of credit was not mandatory prior to amendment (w.e.f. 1-4-2016) in Rule 7 of Cenvat Credit Rules, 2004. The Deputy Director, CRA-II has communicated to the jurisdictional Commissioner through its letter dated 8-5-2018 that the audit para has been dropped. When the audit memo itself has been dropped, the present proceeding which has been originated from the said audit memo has become non est. Appeal allowed - decided in favor of appellant.
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