2015 (1) TMI 500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (AR) JUDGEMENT The brief facts of the case are that the applicant is a 100% EOU. For manufacturing their final product, they are procuring certain inputs from the domestic manufacturers free of excise duty. After receiving the said inputs, they are testing and at times such consignments are rejected and returned to the supplier. However, while returning the goods to the supplier, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty either in cash or cenvat credit and there is no requirement that it should be paid in cash only. He also relied upon the Tribunal's decision in the case of Dishman Pharmaceuticals & Chemicals ltd. vs. CCE, Ahmedabad reported in - 2013-TIOL-610-CESTAT-AHM. The learned counsel also stated that they had already intimated the details to the department and, therefore, extended period of limitati....