2015 (10) TMI 1137

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or The Respondent : Shri Anand Mishra, Advocate Per : Mr. P.K. Das; Revenue filed these appeals against the impugned orders passed by the Commissioner (Appeals). 2. The relevant facts of the case in brief, are that respondents are engaged in the manufacture of Acrylic Polymers and Vinyl Polymers classifiable under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985.  The asse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... p; He submits that the CENVAT credit should be restricted to the amount, the credit availed by the supplier at the initial stage.  On the other hand, learned Advocate for the respondents relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise & Customs vs. MDS Switchgear Limited - 2008 (229) ELT 485 (S.C.). 4. I find that the Hon'ble Suprem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X