2015 (9) TMI 119

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....udhakar and Mr. R. Karuppiah, JJ. For the Petitioner : Mr. P. Mahadevan For the Respondent : Mr. S. Murugappan Common Judgment (Delivered by R. Sudhakar,J.) These Civil Miscellaneous Appeals are filed by the Revenue as against the order of the Tribunal raising the following substantial question of law: "1.Whether in the facts and circumstances of the case, the first respondent Appellate Trib....

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....d alleging that as the inputs have been used in the manufacture of final products which were cleared without payment of duty, any cenvat credit of the duty paid on such inputs would not be available. The Adjudicating Authority sustained the allegations and ordered recovery of the cenvat credits in question. On appeal, at the instance of the assessee, the Commissioner (Appeals) upheld the order of ....

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....ue raising the question of law mentioned supra. 3. Both sides fairly conceded before this Court that the issue involved in these appeals are decided by this Court in C.M.A.No.1490 of 2008 dated 06.12.2013 reported in 2014 (9) TMI 444 (Commissioner Versus Hwashin Automotive India Pvt. Ltd.), wherein by following the unreported decision, similar question raised by the Revenue was answered against t....