2014 (3) TMI 833

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..... The appellant is in appeal against the impugned order denying CENVAT credit taken by them on certain inputs which were directly supplied by the appellant to their customers on payment of duty. 2. Brief facts of the case are that the appellant is a manufacturer of sugar manufacturing equipments and parts thereof. To manufacture and operate these equipments the appellant requires certain devices li .....

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..... , the duty paid by them shall amounts to reversal of credit taken on these inputs. Therefore, in the light of Ajinkya Enterprises (supra), the issue is no more res integra. Accordingly, I hold that the appellant is entitled to take credit on bought-out items which have been cleared on payment of duty. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, .....

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