2011 (4) TMI 956

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..../Shri G. Venkatesh, G. Shivdass and Jose Jacob, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal holding that the assessee could not be denied the Cenvat credit, when admittedly he has paid the excise duty. 2. The assessee has a factory at New Delhi where they manufacture semi-finished ayurvedic medi....

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....edit taken by them is irregular. When the said decision was challenged by the assessee before the Commissioner of Appeals, the assessee was asked to pre-deposit the amount. After hearing the appeal, the appeal came to be dismissed. The reason assigned was that the assessee had not taken credit on the basis of the invoices issued at the time of clearance of the goods. It is at a later point of time....

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.... goods which were not received along with the prescribed documents under Rule 57AE of the Central Excise Rules, 1944? 3. Whether the credit of duty is admissible under Rule 57AC of the Central Excise Rules, 1944, on the goods which are held to be non-excisable by the same bench of CESTAT in their Order No. 915-916/2005 dated 3-6-2005 [reported in 2005 (187) E.L.T. 427 (Tri. -Bang.)], relatin....

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....g to the assessee the said goods were not excisable to tax. Now the said stand has been vindicated by the order of the Appellate Authority, which has become final. Because of the insistence of the Department in order to gain peace, he has deposited the said amount. Once he deposited the amount, in principle, he is entitled to avail the benefit of cenvat credit, which he has done at Bangalore facto....