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2023 (7) TMI 1387 - CESTAT MUMBAISeeking early hearing of appeal - Reversal of CENVAT Credit - HELD THAT:- On perusal of the case records, it is found that an identical matter has already been dealt with by this bench of the Tribunal in the case of the appellant in RELIANCE INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2022 (11) TMI 923 - CESTAT MUMBAI] and the appeal is allowed, holding that reversal of Cenvat Credit in terms of sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2004 is not proper and justified. Since, the issue lies in a narrow compass, with the consent of both sides, the appeal taken up today for final disposal. Cenvat Credit on the inputs used for manufacture of LPG - HELD THAT:- The issue is no more res integra in view of decision in RELIANCE INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2022 (11) TMI 923 - CESTAT MUMBAI] passed by the Tribunal in the case of the appellant itself. Since, for the earlier period 2010-12, the Tribunal has held that reversal of Cenvat Credit is not proper and accordingly, the benefit of Cenvat Credit cannot be denied, we are of the view that contrary stand cannot be taken to decide the present appeal differently. There are no merits in the impugned order passed by the Ld. Commissioner (Appeals). Therefore, by setting aside the impugned order, the appeal is allowed in favour of the appellant.
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