2015 (10) TMI 142

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....nt : Ms Swati Gupta, Adv For the Respondent : Shri Yashpal Sharma, AR ORDER Per: P K Das: 1. These appeals are arising out of a common order and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Assessees were engaged in the manufacture of Sugar, Ethyl Alcohol and Fusel Oil. By a letter dt.25.09.2003, they informed the Supe....

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....s. By the impugned order, the Commissioner of Central Excise dropped the proceedings initiated under Show Cause Notice dt.04.02.2005. Hence, Revenue filed appeal against the Adjudication order. The Assessee also filed appeal and cross objection against the appeal of Revenue, although, the impugned order is in favour of the assessee. 3. Ld.Authorised Representative for the Revenue reiterates the....

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....arious correspondence with the Department in respect of installation of capital goods in their registered premises. She relied upon the decision of the Hon'ble Madras High Court in the case of CCE Madurai Vs Rajshree Sugars & Chemicals Ltd - 2014 (299) ELT 277 (Mad.). She also relied upon the decision of the Tribunal in the case of CCE Coimbatore Vs Thakadoor Spinning Mills P. Ltd - 2002 (147)....

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.... and are under the same management, the unit has same sales tax registration and common Income Tax No., and therefore, they are eligible to avail the credit on the capital goods installed in distillery unit. It is seen from the Show Cause Notice that on 20.07.2004, the assessee got the goods proposed to be manufactured in the premises of assessee endorsed on their own registration certificate from....