2011 (8) TMI 978

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....for the Respondent. ORDER There is an adjournment request by the ld. Counsel. 2. This appeal is about three years old. In view of the judgment of Apex Court in the case of Saraswati Sugar Mills - 2011 (270) E.L.T. 465 (S.C.), there is no necessity to keep this appeal pending, therefore, that is disposed of even in the absence of the appellant on merit. 3. Ld. JCDR explains th....

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....observation of the appellate authority is that plastic flooring is not eligible for Cenvat credit not being used for manufacture of capital goods. Appellate authority made a finding that plastic flooring starts after final product of the appellant, i.e., when sugar comes into existence fully packed and ready for dispatch. He reduced the penalty while Cenvat credit claim was disallowed. The pleadin....