TMI Blog2015 (10) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... iod, the Respondents also used the capital goods dutiable and exempted goods and therefore, the CENVAT Credit cannot be denied. - Tribunal in the Respondent’s own case for the earlier period in the case of CCE Ahmedabad Vs M/s Patel Alloys Steel Ltd [2011 (4) TMI 327 - CESTAT, AHMEDABAD], dismissed the appeal filed by the Revenue. - Decided against Revenue. - Appeal No.E/472/2010 - Order No. A/10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .214/1986-CE. The Commissioner (Appeals) set-aside the adjudication order. 3. On perusal of the impugned order, I find that the Respondents had also cleared consignments manufactured by them on payment of duty. The Commissioner (Appeals) observed that during the material period, the Respondents also used the capital goods dutiable and exempted goods and therefore, the CENVAT Credit cannot be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Gujarat Propack 2009 (234) ELT 409 (Guj.) h) CCE Goa Vs Rudra Industries 2007 (219) ELT 466 (Tri-Mum) i) Sai Metaplast Vs CCE Navi Mumbai 2010 (262) ELT 504 (Tri-Mum) j) Kyungshin Industrial Motherson Ltd Vs CCE Chennai 2007 (216) ELT 719 (Tri-Che.) k) Pos Hyundai Steel Manufacturing (I) Ltd Vs CCE Chennai 2010 (251) ELT 553 (Tri-Che.) l) Tata Motors Ltd Vs UoI 2009 (244) ELT 337 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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