2016 (6) TMI 193

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..... at the issue is no more res-integra and stands settled in favour of the assessee in their own case reported as Balakrishna Industries Ltd. vs. CCE, Jaipur - I (2015 (1) TMI 938 - CESTAT NEW DELHI). By rejecting the Revenue’s stand that the input suppliers should have used the invalidated licences, instead of clearing the goods on payment of duty, it was held that the duty paid by the input supplie .....

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..... 01 which covers clearances against invalidated advance licences. We find that the issue is no more res-integra and stands settled in favour of the assessee in their own case reported as Balakrishna Industries Ltd. vs. CCE, Jaipur - I reported as 2014 (309) E.L.T. 354 (Tri. - Del.). By rejecting the Revenue s stand that the input suppliers should have used the invalidated licences, instead of clear .....

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