2014 (12) TMI 539

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....sekharan: The appeal is directed against Order-in-Original No. SR/44/NGP/2010 dated 01/02/2010 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur, wherein the lower appellate authority has confirmed the duty demand on the appellant. M/s. Ispat Industries ltd. by holding that prior to 31/12/2008 the appellant was not eligible take CENVAT credit of the duty/tax paid on input/i....

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....3. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, relies on another decision of this Tribunal in the case of Blue Star Ltd. vs. Commissioner of Central Excise, Thane 2011 (271) ELT 302 wherein a contrary view has been held and therefore, he submits that the impugned order is sustainable in law. 4. We have carefully considered the submissions made by both th....