TMI Blog2015 (12) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture and the duty discharged by M/s Associated Capsules Ltd. is not Central Excise duty. - Held that:- department filed an appeal against the order of the Commissioner dropping the proceedings initiated against M/s Associated Capsules Ltd., before the Tribunal in appeal [2014 (2) TMI 721 - CESTAT MUMBAI] and the department's appeal was dismissed by the Tribunal as reported in [2014 (2) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. 2. Heard both the sides and perused the records. The issue in this appeal is whether the appellate authority was correct in setting aside the order-in-original which confirmed the demand of ineligible credit or otherwise. 3. The respondent herein had availed cenvat credit of Central excise duty on aluminium foil r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-classify nor can they deny cenvat credit, holding that the supplier has discharged duty wrongly. He has also recorded that the show cause notice issued to M/s Associated Capsules Ltd. was also dropped by the adjudicating authority i.e Commissioner in favour of the said M/s Associated Capsules Ltd. 4. Instead of going into merits of case in details, learned Chartered Accountant submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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