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Commissioner of Central Excise Bhopal Versus M/s. Prism Cement Ltd.

2016 (7) TMI 1109 - CESTAT NEW DELHI

Impact of subsequent decision of Apex Court on the matter already concluded - Cenvat Credit - capital goods used in the mines - Held that:- it was held by the Hon’ble Supreme Court that after the proceedings had attained finality and have not been challenged before the higher authorities, the benefit cannot be extended to that particular assessee in view of a subsequent decision by the Supreme Court. Otherwise also we find that the issue is no more res integra. In the absence of fact of filing t .....

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R NO . 52158/2016 - Dated:- 14-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Yogesh Agarwal, AR for the Appellants Shri B L Narasimhan, Advocate for the Respondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, duly represented by Shri Yogesh Agarwal, learned DR appearing for the Revenue and Shri B L Narasimhan, learned Advocate appearing for the assessee .....

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ersal made by the assessee. 3. It seems that the said order of the Commissioner was not challenged by the assessee before the Higher Appellate forum. In the meanwhile, identical disputes in the case of other assesses reached the Hon ble Supreme Court wherein the present respondent also joined hands and as per the final decision of the Hon ble Supreme Court, the cement manufacturer are entitled to avail cenvat credit of duty paid on the capital goods used in the captive mines. As a result, the cr .....

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of the Commissioner was not put to challenge by the assessee at any point of time and as such, attained finality. On the said ground, original adjudicating authority rejected the refund claim. 5. On appeal against the said order, the Commissioner (Appeals) observed that inasmuch as the assessee was also a party to the petition filed before the Hon ble Supreme Court in the case of M/s. Vikram Cement, it has to be held that the matter was taken up by the assessee directly before the Hon ble Suprem .....

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