TMI Blog2019 (4) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... t. - MA (EH)-77645/18 & Ex. Appeal No.75614/18 - ORDER NO. MO/76056/18 & FO/A/77117/2018 - Dated:- 19-12-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri S. C. Mohanty, Advocate for the Appellant (s) Shri A. K. Biswas, Supdt. (AR) for the Revenue ORDER Per Bench : The present Misc.Application is for early hearing of the Ex. Appeal No.75614/2018, which has been filed against the Order-in-Original No.32/CCE/CEX/RKL/2017-18 dt.01.11.2017. The early hearing has been requested for the reason that the issue involved in the present appeal already stands decided. Further, it has been submitted that the revenue stakes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant s unit, but has been procured . After issue of show-cause notice dated 22.06.2007, the adjudicating authority disallowed such cenvat credit by issue of the impugned order and further, ordered for payment of interest as well as penalty. This order is under challenge in the present proceeding. 4. The appellant is represented by Shri S.C. Mohanty, ld.Advocate and Revenue is represented by Shri A. K. Biswas, ld.D.R.. 5. The arguments advanced on behalf of the appellants are summarized below : (i) The ld. Advocate submitted that there is no dispute in the present case that the inputs from the sister unit of the appellant have been duly received in the appellant s unit. Such goods have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On this issue, we note that an identical dispute has been considered and decided by the Tribunal in favour of the assessee. The Tribunal has taken the view that the cenvat credit will be admissible even in cases when the goods are procured. In the case of Exide Industries (supra), the Tribunal, while allowing the cenvat credit, has observed the followings : 4.3 Relevant period involved in the proceeding was April, 2000 to March, 2002 raising aforesaid demand on the allegation that input received by one unit from its sister unit were not entitled to CENVAT credit. There is nothing on record to state whether inputs so received were not used in manufacture. Also record does not demonstrate that input had not undergone sufferi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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