2018 (8) TMI 1953

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..... Sh. S.K. Bansal, DR ORDER PER ANIL CHOUDHARY: The present appeal is filed by the Appellants against the Order-in-Original No. UDZ-EXCUS-000-COM-0014-15-16 dated 23.07.2015 passed by the Commissioner of Central Excise, Udaipur. The period in dispute is June to August, 2013. 2. The brief facts of the case are that, during the period under consideration, the Appellants were engaged in the manufac .....

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..... iled the present appeal. 3. With this background, we have heard Sh. Hemant Bajaj, learned counsel for the Appellants and Sh. S.K. Bansal, learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue has come up for consideration before the Tribunal in the case of M/s Birla Corporation Ltd. vs CGST&CC&CE, Jabalpur, .....

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..... rring in nature. Accordingly, we allow this appeal and hold that the appellant is entitled to take cenvat credit on the supplementary invoices in question. Thus, the appeal is allowed with consequential relief to the appellant." 5. By following our earlier decision (supra), we set aside the impugned order and allow the appeal filed by the Appellants. 6. In the result, the appeal filed by the App .....

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