TaxTMI 
TaxTMI 
2014 (9) TMI 845
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....nd capital goods and service tax paid on input services as per the provisions of Cenvat Credit Rules, 2004. The period of dispute in this case is from December 2003 to September 2008. The appellant had availed the benefit of Advance Authorization (previously known as Advance Licence) in terms of Foreign Trade Policy 2004 2009. Under this scheme, the inputs required for manufacture of export goods can be either imported without payment of Customs Duties or the inputs can be procured indigenously from domestic manufacturers free of Central excise duty, by getting the Advance Authorization invalidated for direct import. In this case, the appellant had got their Advance Authorization for direct import invalidated and got the invalidation ....
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....of the stay application, since only a short issue is involved, after hearing the matter for some time, the Bench of the view that the matter can be taken up for final disposal. Accordingly, the requirement of pre-deposit is waived and with the consent of both the sides, this appeal is heard for final disposal. 4. Shri Hemant Bajaj, Advocate, the learned Counsel for the appellant, pleaded that the issue involved in this case stands decided in the appellant's favour by Mumbai Bench of the Tribunal in the case of M/s Oleofine Organics (India) Pvt. Ltd. & M/s Fine Organics (India) Pvt. Ltd. vs. CCE, Thane - I reported in 2013 - TIOL - 896 - CESTAT - MUM, wherein it has been held that the Rules do not require an assessee to necessarily clear th....
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.... No. 44/01 - CE (NT) dated 26/06/01 supplied those inputs on payment of duty. The appellant took Cenvat credit of that duty. The Department's contention is that the domestic suppliers in whose favour the invalidation letters had been obtained by the appellant from DGFT for duty free supply, should have supplied the inputs without payment of duty, but since they have paid the duty on these inputs, the amount paid towards duty cannot be treated as Central Excise duty and hence the appellant would not be eligible for its Cenvat credit. We find that this very issue has been considered at length of the Tribunal in the case of M/s Oleofine Organics (India) Pvt. Ltd. & M/s Fine Organics (India) Pvt. Ltd. vs. CCE, Thane - I (supra) and the same sta....