TMI Blog2019 (4) TMI 1843X X X X Extracts X X X X X X X X Extracts X X X X ..... te has been decided in its favour through Final Order No. 50405/2019, dated 28-2-2019 passed in the appellant s own case, M/S HINDUSTAN ZINC LIMITED VERSUS COMMISSIONER, CENTRAL EXCISE [ 2019 (4) TMI 475 - CESTAT NEW DELHI] by following the ratio of the Hon ble Bombay High Court s decision in THE COMMISSIONER, CENTRAL TAX, PUNE-I COMMISSIONERATE VERSUS M/S. OERLIKON BALZERS COATING INDIA P. LTD. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER The appellant is registered with Central Excise Department being manufacturer of Zinc, Lead ingots, Sulphuric Acid, Copper Sulphate Solution, etc., and paying the excise duty on such products. 2. During the financial year 2013-14, the appellant has availed Cenvat credit on the strength of invoices issued by head office as an Input Service Distributor (ISD) in terms of Rule 7 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit had been correctly distributed. In any case, there is no loss of revenue to the Department being it is a revenue neutral exercise and, its case is squarely covered in its favour by the decisions of this Hon ble Tribunal in its own case vide Final Order No. 50405/2019, dated 28-2-2019. In this case, the Hon ble Tribunal has held that proportionate distribution of credit was not mandatory pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28-2-2019 passed in the appellant s own case, Hindustan Zinc Limited v. C.C.E. by following the ratio of the Hon ble Bombay High Court s decision in C.C.E. v. M/s. Oerlikon Blazers Coating India Pvt. Limited (supra). The relevant part of the order dated 28-2-2019 is reproduced below : 4. Having considered the rival contentions and following the decision by the Bombay High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of audit memo bearing No. SOF-08/ST/2014-15 on record in the course of hearing. The show cause notice dated 3-3-2017 was issued to the appellant on the basis of said audit para. From the perusal of these documents, we have noticed that the Deputy Director, CRA-II has communicated to the jurisdictional Commissioner through its letter dated 8-5-2018 that the audit para has been dropped. When the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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