TMI Blog2019 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... hat once the Cenvat Credit along with interest has been paid, no demand of 6% can be made. Demand set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No.10031 of 2019, 10032 of 2019 - A/12202-12203/2019 - Dated:- 11-11-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Sh. Amal Dave, Advocate for the Appellant Sh. Rakesh B. Bhashkar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant are engaged in manufacture of dutiable and exempted product. They have availed Cenvat credit in respect of input and input service. They are also carrying out the trading activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.-Ahmd.) Bajaj Consumer Care Ltd.V/s Commr of C.Ex., CUS. S.T., Hyderabad-I 2016 (41) S.T.R. 523 (Tri.- Bang.) Commissioner of C.Ex., Bangalore-III V/s Himalaya Drug Company 2011 (271) ELT. 350 (Kar.) 3. Sh. Rakesh Kumar Bhashkar, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He also relied upon the judgment wherein, the assessee s Civil Appeal was dismissed by the Hon ble Supreme Court reported at Lally Automobiles Pvt. Ltd. Vs Commissioner 2019 24 G.S.T.L., J 115 SC. 4. Heard both the sides and perused the record I find that though the appellant had availed Cenvat Credit on common input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal stand confirmed by Hon ble High Court of Gujarat as reported in 2008 (232) E.L.T. 580 (Guj.) = 2008 (12) S.T.R. 701 (Guj.). The appeal filed by the Revenue against the above decision stand rejected by Hon ble Supreme Court as reported in 2009 (240) E.L.T. A41 (S.C.). We further note that Hon ble High Court of Gujarat has also approved the Tribunal s decision in the case of M/s. Maize Products as reported in 2009 (234) E.L.T. 431. M/s. Maize Products offered to reverse the Cenvat Credit at the appeal stage before Tribunal and such offer to reverse was accepted by the Tribunal. The Hon ble High Court of Gujarat approved the above course adopted by the Tribunal. 6. Similarly, we find that Hon ble Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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