2016 (12) TMI 152

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..... consumed for manufacture any final product. I find that both the lower authorities have erred in coming to such conclusion in as much, it is undisputed that main appellant had discharged duty on the final product, and in my view were eligible to avail the CENVAT credit of C.V.D. and Central Excise duty paid on the said “goods”. This law is now settled by the Hon'ble High Court of Bombay in the cas .....

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..... -2016 - Shri M.V. Ravindran, Member (Judicial) Shri Mehul Jivani, C.A. for Appellant Shri Ashutosh Nath, Assistant Commissioner (A.R.) 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. .....

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..... view were eligible to avail the CENVAT credit of C.V.D. and Central Excise duty paid on the said goods . This law is now 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 - [ .....

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