2013 (1) TMI 409

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.... Appellant by : Shri J. Nagori, A.R. Respondent by : Shri Willington Christian, Advocate   Per : Mr. M.V. Ravindaran;   This appeal is filed by the Revenue against the order in appeal vide which the first appellate authority has set-aside the order in original which confirmed the demand of an amount which was availed as ineligible cenvat credit.   2. After hearing bot....

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....23) STR 273 (Tri. Chennai).   4. Learned counsel on the other hand would submit that an identical issue has been decided by the Hon'ble High Court of Karnataka in the case of Millipore India Pvt. Limited 2012 (26) STR 514 (Kar.) and produces the copy.   5. On careful consideration of the submissions made by both sides, I find that the first appellate authority has relied upon t....