TMI Blog2018 (8) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... SUGAR MILLS LTD., AMIT SHARMA, DGM (COMML.) VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-II (NOW HAPUR) [2018 (4) TMI 1080 - CESTAT ALLAHABAD] wherein the Cenvat Credit in respect of identical items was allowed - credit cannot be denied - appeal allowed - decided in favor of appellant. - APPEAL Nos. E/1439-1451 & 1621-1634/2011-EX[DB] - A/71187-71213/2018-EX[DB] - Dated:- 22-6-2018 - Mrs. Arch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Larger Bench of the Tribunal in the case of Vandana Global vs. Commissioner of Central Excise, Raipur, reported at 2010 (253) ELT 440 (Tri.-LB), the credit would not be admissible in respect of said items. Accordingly, demands stand confirmed by denying the credit and penalties stand imposed upon both the appellants. 3. Learned advocate appearing for the appellants has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts Special Economic Zone Ltd. vs. CCE Cus., reported at 2015 (39) S.T.R. 726 (Guj.). As such by following the earlier decision (supra) of the Tribunal as also in the light of the Hon ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd., (supra), we set aside the impugned orders and allow all the appeals with consequential relief to the appellants. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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