TMI Blog2019 (3) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... led in favour of the appellant in the case of M/S. SHARDA CERAMICS PVT. LTD. VERSUS C.C.E., JODHPUR [2018 (8) TMI 407 - CESTAT ALLAHABAD], where it was held that appellants were manufacturing excisable commodity and therefore they were entitled to avail Cenvat credit which was reversed by the Central Excise officers. The appellant is entitled to refund of the balance amount of ₹ 21,51,812 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises with permission and had been subsequently moved back to the factory, when storage space was available. The said issue travelled to this Tribunal. By final order No. A/52011/2014, the said matter was remanded for re-adjudication, pursuant to which by order-in-original No. 109/JC/HPR/2015-16 dated 22 June 2016, the Additional Commissioner was pleased to drop the whole demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucceeded in the matter of show cause notice dated 15 April 2013 and by final order No. A/71253/2018 dated 25 June 2018, this Tribunal held that rectified spirit and Ethyl Alcohol is the same commodity, are eligible for Cenvat credit and accordingly not required to reverse Cenvat credit, as demanded by Revenue. Thus, the amount of interest also stood set aside by way of consequential relief. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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