TMI Blog2018 (4) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... relying on either of the judgment of the Hon'ble High Courts, we decide the issue independently in the light of the decision of this Tribunal in the case of Maheshwari Solvent Extraction Ltd. v. Commissioner of Central Excise, Nagpur [2013 (7) TMI 51 - CESTAT MUMBAI] wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Authority is inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les commission agent who causes sale of Sugar Molasses manufactured by the appellants. 2. Cenvat credit has sought to be denied to the appellant relying on the decision of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II v. Cadila Healthcare Ltd. reported in 2013 (30) S.T.R. 3 (Gujarat) wherein it has been held that such commission agents are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (supra) wherein it has been held that the assessee is entitled to avail Cenvat credit for commission paid to the commission agent who effected the sale of goods manufactured by the appellant. Further, I find that Hon'ble High Court of Punjab Haryana in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas reported in 2011 (07) LCX 0196 has held that Cenvat credit on s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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