TMI Blog2018 (2) TMI 1611X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of CENVAT credit being independent is still open for Department to decide - appeal allowed by way of remand. - E/1195/08 - A/85073/2018 - Dated:- 18-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Gajendra Jain, Advocate - for Appellant Shri H.M. Dixit, Assistant Commissioner (A.R.) - for Respondent ORDER Per: Ramesh Nair The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty was demanded. The Commissioner (Appeals) vide Order-in-Appeal No.BR(605)63/M-V/2006 dated 29.03.2006 upheld the Order-in-Original. The appellant accepted the said Order-in-Appeal and have not filed any appeal against the same. In the EA-2000 Audit it is noticed that the appellant had taken CENVAT credit by mentioning invoice details pertaining to the period August, 2004 to March, 2006 and uti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner (Appeals) did not pass any order on such claim of CENVAT credit, therefore it cannot be said that merely by upholding the Order-in-Original whereby the demand was confirmed, the appellant lost the claim on CENVAT credit pertaining to the period of such demand. He placed reliance on the following judgment:- (i) Voltamp Transformers Pvt. Ltd. Vs. Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t claimed by the appellant is admissible or otherwise. Moreover on the appellant s submission on claim of CENVAT credit before the Commissioner (Appeals), no order was passed by the Commissioner (Appeals) on the aspect of the CENVAT credit, therefore it cannot be said that the CENVAT credit claimed by the appellant was disallowed and the same was attained finality with the Order-in-Appeal passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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