TMI Blog2018 (3) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been claimed, in this situation the appellant is not entitled for double benefit as per section 2(k) of the Cenvat Credit Rules, 2004 - appeal dismissed - decided against appellant. - E/4/2012 and E/70313/2013 - FO/75656-657/2018 - Dated:- 20-3-2018 - Shri (Dr.) Satish Chandra And Shri C. J. Mathew, JJ. Shri S.Bagaria, Advocate Shri I.Banerjee, Advocate for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved, present appeal is before the Tribunal. 3. With this background we heard Shri S.Bagaria, Advocate for the appellant and Shri S.Mukhopadhyay, Suptd. (AR) for the respondent. 4. Ld. Counsel for the appellant relied on the ratio laid down in the following cases (i) CCE vs. Ajinkya Enterprises [2013(294) ELT 203 (Bom.)] and (ii) CCE C vs. Creative Enterprises [2009(235) ELT 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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