TMI Blog2018 (8) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by the Tribunal. Hence the appeal filed by appellant company M/s. Deepak Nitrite Ltd. is allowed and appellant is eligible for the credit and therefore demand is not sustainable - The order of Commissioner (Appeals) confirming the order of first adjudicating Authority is hereby set aside. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/87573/2016 - A/86992/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the availment period between July 2014 and May2015 along with interest and penalty was imposed. The appeal was registered but it was dismissed under Section 35 B on the ground that value of duty was less than ₹ 2,00,000/-. However, the same got ultimately admitted on the strength of decision passed by the Hon ble High Court, Mumbai in MK Trading Company case reported in 2018-TIOL-176-H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e attained finality in view of non-filing of any appeal against such order. 3. Learned AR for the department tried to take this Court to the definition of capital goods and wanted to established the appropriateness of orders passed by the Appellant Authority and Commissioner (Appeals) but in the above referred judgement, with much detail, finding has been given as to why those goods are treated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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