TMI Blog2018 (3) TMI 1954X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in COMMISSIONER OF C. EX., HYDERABAD VERSUS AUROBINDO PHARMA LTD. [ 2009 (3) TMI 908 - CESTAT BANGALORE ] where it was held that eligibility for credit arises on payment of duty and wage in manufacture of excisable goods, the recovery of CENVAT credit in impugned order is not proper. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/141/2012 - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fected to appellants. The credit of ₹ 2,53,93,039/- thus availed in excess was assailed by the adjudicating authority as there were not includible in the assessable value. 2. Learned Counsel for appellant submits that the dispute stands settled by the decision of the Tribunal in Commissioner of Central Excise, Hyderabad v. Aurobindo Pharma Ltd. [2010 (261) ELT 1066 (Tri.- Bangalore)] thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and recovers Fixed Facility Charges on monthly basis from the Appellants. The vendor is paying excise duty on the said charges and Appellants are taking the same as Cenvat Credit. I find that the adjudicating authority had denied credit of duty paid on Fixed Facility Charges on the ground that the same do not form part of transaction value of liquid nitrogen supplied to the Appellants. In the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew. In view of the above and following the ratio of the decision of the above case laws, the Appellants are eligible for credit of duty paid on Fixed Facility Charges and the impugned order passed by the adjudicating authority is liable to be set aside 7. We find that whether the value of the rental charges is includible in the assessable value or not is not the question here. It is the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
