9911796707
TMI Blog2021 (8) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... R : S.K. MOHANTY Heard both sides and perused the records. 2. Brief facts of the case are that the appellant is engaged in manufacture of Parts of Brakes, falling under Chapter Sub-heading No. 87089900 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit in respect of the Central Excise Duty, CVD and Service Tax on the capital goods, inputs and input services received by it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner (Appeals) vide the impugned order dated 13.11.2013 has upheld the adjudged demands confirmed in the original order. Feeling aggrieved with the said impugned order, the appellant has preferred this appeal before the Tribunal. 3. On perusal of the case records, I find that the impugned order dated 13.11.2013 was appealed against before the Tribunal and vide order No. A/91774/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident that the duty paid character of the goods and receipt of the same in the factory for use in the intended purpose have been duly complied with. Thus, I am of the considered view that on the strength of the certificate issued by the Jurisdictional Customs Authorities, the cenvat benefit should be available to the appellant. 5. In view of above, I do not find any justification to upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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