2018 (2) TMI 474

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..... s are directed against order-in-appeal No.VAD-EXCUS-004-APP-103-104-2017-18 dated 22.05.2017 and VAD-EXCUS-004-APP-090-091-2017-18 dated 16.05.2017. Since the issue involved in all these appeals is the same, they are being disposal of by a common order. 2. None appeared on behalf of the appellants despite notice. On perusal of the records, it transpires that the issue lies in a very narrow compas .....

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..... d by the Head office of the appellant as an ISD. It was informed by the Bar before the Bench that similar issue has been decided by this Bench in the case of Styrolution Abs India Pvt. Ltd. Vs CCE Vadodara - 2018 (1) TMI 299-E55, wherein it was held that cenvat credit should be allowed to the manufacturing unit. I do not find any reason to deviate from such a view already taken by the Bench. Accor .....

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