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2017 (12) TMI 1840

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..... e decision of the Tribunal reported as COMMISSIONER OF C. EX., VAPI VERSUS SAVITA CHEMICALS LTD. [ 2007 (4) TMI 404 - CESTAT, AHMEDABAD] - even though the said decision in the same assessees case were placed before the lower authorities, they have tried to distinguish the same on the technical ground by observing that the appellant have obtained claim for the loss either from the insurance or fro .....

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..... ere is no variation in the quantum of duty paid by the input supplier. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 85340/17 - Final Order No. A/91531/17 - Dated:- 15-12-2017 - ARCHANA WADHWA, MEMBER (J) For Appellant : Mehul Jiwani, C.A. For Respondent : S.V. Nair, A.C. (A.R.) ORDER Archana Wadhwa, Member (J) 1. After hearin .....

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..... ore the lower authorities, they have tried to distinguish the same on the technical ground by observing that the appellant have obtained claim for the loss either from the insurance or from the supplier. Accordingly, they have not followed the earlier decisions. Such claim of loss from the insurance or from the input supplier has got nothing to do with the assessees entitlement to avail the full C .....

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