TMI Blog2020 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the decision of the Hon ble Bombay High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [ 2012 (7) TMI 141 - BOMBAY HIGH COURT] wherein it has been held that when the goods have been cleared on payment of duty after utilizing the Cenvat credit and the same will be termed as reversal of Cenvat credit, therefore, we hold that payments of duty by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on these coils. 2. None appeared on behalf of the appellants nor any request for adjournment has been received. 3. After hearing the Ld. AR, we found that the issue is a narrow compass, therefore, the appeals are taken up for final disposal. 4. Heard the Ld. AR. 5. We find that in these appeals, it is an admitted fact that after cutting and slitting of CR coils converting int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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