2013 (5) TMI 186

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..... kur: 1. This is an appeal filed by the appellants in which deemed credit taken by the appellants is proposed to be disallowed along with interest and imposition of penalty on the grounds that merchant manufacture for whom the goods were manufactured has exported goods by forging documents. 2. Heard both the sides. 3. The ld. Counsel on behalf of the appellants relied upon the judgment of the Ah .....

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..... edit was taken were not further manufactured and accordingly cenvat credit is not deniable. Secondly, the issue already has been covered by the judgment relied upon by the ld. Counsel in the case of M/s. Shiva Petrolex Pvt. Ltd. vs. CCE, Surat-I (supra) and accordingly appeal filed by the appellant is required to be allowed by setting aside the Order in Appeal of the Commissioner (A). Based on the .....

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