2014 (3) TMI 1084

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..... or the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of the same impugned orders of the Commissioner (Appeals), though heard on two different dates. 2. After hearing both the sides, I find that the appellants, who are engaged in the manufacture of cement, PVC Resin, Caustic Soda, PVC Compound, etc. were availing the benefit of Cenvat credit of .....

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..... T, Chennai-I [2006 (202) E.L.T. 753 (Mad.)] and to the decision of the Hon'ble High Court of Punjab and Haryana in the case of CCE, Chandigarh v. Ranbaxy Labs. Ltd. [2006 (203) E.L.T. 213 (P & H)]. 4. By following the above decisions, I set aside the impugned orders and allow the appeals with consequential relief to the appellants. (Dictated and pronounced in the open Court)
Case laws, .....

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