2015 (10) TMI 1229

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....orised Representative Per : Mr.P.K. Das, Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set aside. 2. After hearing both the sides and on perusal of records, we find that the respondents were engaged in the manufacture of excisable goods under Chapter No 28, 29 and 38 of the Schedule of the Central Excise Act, 1985 and availed Cenvat ....

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....perusal of the said circular which is reproduced in the said Larger Bench decision, it has been stated and held by the Larger Bench that the amount of Cenvat credit taken by the assessee, of the duty paid on the invoice value as shown in the invoice can be considered as correct assessable value and duty liability to be discharged. This would, in other words, would mean that the Cenvat credit of th....