2014 (11) TMI 238

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....i Prasad Paranjape, Adv. For the Respondent : Shri V C Khole, Jt. Commr. (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal NO. P-III/063/2006 dated 5.4.2006 passed by the Commissioner of Central Excise & Customs (Appeals), Pune-III. 2. The learned lower appellate authority vide the said order has denied CENVAT Credit of Rs. 13,95,414/- and has a....

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....taken with respect to the question that M/s Amul Industries Pvt. Ltd. Rajkot is a manufacturer or not and the demand is based only on an allegation. 3.1 The learned Counsel relies on the decisions of the Tribunal in the case of Hylite Cables - 2007 (212) ELT 284 (Tri-Ahmd), Synmedic Laboratories - 2013 (294) ELT 147 (Tri-Del), Hindustan Lever Ltd. - 2007 (211) ELT 295 (Tri-Ahmd), Indian Oil Cor....