2010 (2) TMI 231

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..... ess for utilizing the Cenvat Credit of basic excise duty available in the Cenvat credit account. Consequently, duty was demanded and penalty was imposed. On an appeal filed by the respondent, the Commissioner (Appeals) allowed the appeal and hence the Revenue is in appeal. 2. Learned SDR submits that the Commissioner (Appeals) has relied upon the decision of the Tribunal in case of M/s Sun Pharma .....

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..... bsequent to the decision of M/s Sun Pharmaceutical, where similar view has been taken. The learned SDR could not submit a copy of the stay order also. 4. Under these circumstances and since the issue is already covered by the Tribunal's decision rendered subsequent to the decision in case of M/s Sun Pharmaceuticals, I find that the appeal has no merit and accordingly reject the same. (Dictated & .....

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