2011 (8) TMI 978

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..... This appeal is about three years old. In view of the judgment of Apex Court in the case of Saraswati Sugar Mills - 2011 (270) E.L.T. 465 (S.C.), there is no necessity to keep this appeal pending, therefore, that is disposed of even in the absence of the appellant on merit. 3. Ld. JCDR explains that plastic flooring was claimed to be input for availing Cenvat credit of duty paid thereon. No reas .....

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..... for manufacture of capital goods. Appellate authority made a finding that plastic flooring starts after final product of the appellant, i.e., when sugar comes into existence fully packed and ready for dispatch. He reduced the penalty while Cenvat credit claim was disallowed. The pleadings of the appellant before authorities below appearing from page 2 of the appellate order, does not appeal to co .....

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