2012 (11) TMI 1025

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....led by the department against grant of CENVAT credit to the extent of Rs. 4,17,701/- to the respondent by the lower appellate authority in respect of insurance auxiliary service. The respondent does not want to be personally heard. They have filed written submissions and the learned Superintendent (AR) representing the appellant has perused the same. 2. The respondent is engaged in the manufact....

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.... show-cause notice, disallowed the above CENVAT credit to the respondent. An appeal filed against the order-in-original was allowed by the Commissioner (Appeals) in view of a line of decisions, cited below: 1) ITC Ltd. Vs. CCE, Hyderabad - 2009-TIOL-1199-CESTAT-BANG. 2) M/s. Jindal Plastic Industries Vs. UOI - 1981 (8) E.L.T. 653 (Guj.) 3) Coca-cola India Pvt. Ltd. Pune Vs. CCE, Pune-III ....

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....e cited decisions. However, at present, the learned Superintendent (AR) fairly points out that the appeals filed by the department in the cases of Millipore India Pvt. Ltd. and Stanzen Toyotetsu India Pvt. Ltd. stand dismissed by the Hon'ble Karnataka High Court vide Commissioner Vs. Millipore India Pvt. Ltd. 2012 (26) S.T.R. 514 (Kar.) and Commissioner Vs. Stanzen Toyotetsu India Pvt. Ltd. 2011 (....