TMI Blog2016 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for Respondent ORDER These two appeals are directed against Order-in-Appeal No. AT/104-105/RGD/2006 dated 21.02.2006 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the main appellant M/s Hikal Ltd. is eligible to avail the CENVAT credit of CVD paid on the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled by the Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Pune-III Vs. Ajinkya Enterprises - [2013 (294) ELT 203 (Bom.)] and followed by the Tribunal in the case of S. Kumars Nationwide Ltd. Vs. Commissioner of Central Excise, Indore - [2014 (312) ELT 725 (Tri.-Del.)]. 4. In view of the foregoing, I find that the impugned order is unsu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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