2015 (3) TMI 380

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....ri P K Shetty, Adv. For the Respondent : Shri B Kumar Iyer, Supdt. (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeals against the impugned orders wherein 'input credit' as well as 'input service credit' have been denied. 2. The appellant in Appeal No. E/85141/14 has also filed an application for Condonation of Delay in filing the appeal. The contention of the appe....

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....h as repairing, reconditioning, testing etc. sold the Rubber Conveyor Belts (finished goods) to the buyers on payment of duty. On these Rubber Conveyor Belts they availed input credit which was denied on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities therefore, input credit is not admissible. The appellants were denied "input service cr....

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....ere cleared on payment of duty. Accordingly, to the revenue the input has been cleared "as such". In these circumstances, if input has been cleared on payment of duty the same shall amounts to reversal of credit. To support his contention he placed reliance on the decision of this Tribunal in the case of Ajinkya Enterprises vs. CCE, Pune III - 2013 (288) ELT 247 (Tri.Mum) which was affirmed by the....