9911796707
TMI Blog2018 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar & Associate, For the Appellant Shri N. Jagadish, Superintendent(AR), For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt 24/05/2010 passed by the Commissioner whereby the Commissioner has confirmed the demand along with interest and also imposed penalty under Rule 15(2) of CENVAT Credit Rules. 2. Briefly the facts of the present case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords. 4. Learned counsel submitted that the impugned order is not sustainable in law as the same is passed by ignoring the judicial precedent. He further submitted that the issue involved in this present case is whether the credit availed on the endorsed Bills of Entry in respect of the imported goods cleared from Customs and directly shifted to the appellant's factory was tenable or not. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed AR reiterated the findings of the impugned order. 6. After considering the submissions made by both sides, we find that this issue is squarely covered in favour of the assessee by the decision in appellant's own case as also other decisions cited supra and by following the ratio of the said decisions, the appeal of the assessee is allowed by setting aside the impugned order, with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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