TMI Blog2017 (6) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... dural irregularity, nonetheless they are curable defects - appeal allowed - decided in favor of appellant. - E/40313, 40315, 40316, 40325, 40326, 40327/2016 - Final Order No. 40078-40083 / 2017 - Dated:- 19-1-2017 - Shri Madhu Mohan Damodhar, Technical Member Shri Muthu Venkataraman, Adv. For the appellant Shri R. Subramaniyan, AC (AR), For the respondent ORDER Appellants hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service received by the manufacturer of final products or by the provider of output services including the said duties or tax or cess paid on any input or input services and received by the manufacturer for use in or in relation to the manufacture of final product. Further, if the appellant has more than one factories or registered places of provision of service, the Cenvat credit of Head Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority rejecting part of refund in respect of Cenvat credit on bills/invoices which were found ineligible by that authority. 3. Ld. Counsel, Shri Muthu Venkataraman, Advocate, submitted that this matter is settled and nolonger res integra in view of number of decision of this very Bench and also by other Tribunal Benches and also the decision of the Hon ble High Court of Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nonetheless, it is a curable defect. Hence availment of distribution of credit cannot be denied based on interpretation of law. This Bench has also taken identical view in a number of cases, for example, Murugappa Morgan Thermal Ceramics Ltd. Vs. CCE 2016-TIOL-1845-CESTAT-MAD-CX. This being the case, I intend to follow the same view in this matter and set aside that part of the impugned order den ..... X X X X Extracts X X X X X X X X Extracts X X X X
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