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2019 (2) TMI 469 - AT - Central ExciseCENVAT credit - appellant had not availed cenvat credit in accordance of Rule 4(1) of CCR 2004 i.e. immediately or within a reasonable period in respect of explosives used in the mines - Rule 4(1) of CCR 2004 - Held that:- In view of law settled by Supreme Court in VIKRAM CEMENT VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2006 (1) TMI 130 - SUPREME COURT OF INDIA] with respect to availing credits on the explosives used in the mines, the appellant herein is absolutely entitled for the same. The findings of the Commissioner Appeals that the appellant was not the party as such the decision are absolutely wrong in view of Article 141 of the Constitution of India which lays down that any law declared by Supreme Court shall be binding on all courts within the territory of India i.e. the decision becomes the law of the land. While ignoring the decision of Supreme Court which covers squarely the present case that too merely on the ground that appellant was not the party to the petition before Supreme Court is therefore opined to be an act of high judicial indiscipline on the part of the Commissioner(Appeals). Appeal allowed - decided in favor of appellant.
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