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TMI Blog2011 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... alantic Packaging Pvt.Ltd. Shri Kiran M. Sawle, Adv for M/s Sun Pharma Industries Ltd. Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: Since the issue involved in both these appeals is one and the same and the appeals filed by the Revenue are also on the same issue, these appeals are taken together for disposal and a common order is passed. 2. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department and ld.Counsel for the respondent M/s Sun Pharma Industries Ltd. None appeared for M/s Transatlantic Packaging Pvt.Ltd. However, written submissions have been received from M/s Transatlantic, requesting that the issue may be decided on merit. 4. It was submitted on behalf of the Revenue that the inputs services should have been used in the manufacture of final product and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Tribunal in the case of Capiq Engineering Pvt.Ltd. Order No.A/2299-2300/WZB/AHD/08, dt.26.9.08 and this order has not been accepted and a Tax Appeal has been preferred before Hon'ble High Court of Gujarat and the decision of Hon'ble High Court is still awaited. Further, the Revenue has also relied upon the decision in the case of Kbase Tech Pvt.Ltd & others, to submit that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was admissible under notification No.5/2006. However, even admissibility of credit itself cannot be disputed now, in view of the Notification No.7/2010-CE(NT), dt.27.2.10, whereby the words 'used in' have been replaced by the words 'used in or in relation to' by amending Notification No.5/2006-CE(NT). This amendment was given retrospective effect by Finance Act, 2010. Therefore, by admission of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the decision of the Tribunal, in the case of Capiq Engineering Pvt.Ltd (supra). However, no stay has been granted. ]6. I have considered the submissions. Retrospective amendment has nullified the submission that CENVAT Credit is not admissible. As regards accumulated credit, I find that the decision of this Tribunal in the case of Capiq Engineering Pvt.Ltd (supra) is appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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