2015 (10) TMI 1815

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.... A.R. Per : Mr. P.K. Das; The issue involved is in this case that whether the cenvat credit is available equal to Additional duty paid under Section 3 of the Customs Tariff Act, 1975 or equal to 50% of the Additional Duty leviable, when the supplier of the goods (100%) availed exemption of 50% of the duty payable in terms of Notification No. 2/95-CE dated 04.1.1995. 2. Heard both sides an....

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....orised Representative for the Revenue mentions that in the facts of the present case the Larger Bench decision is not applicable. In my considered view, it would be proper that the matter should be examined on the facts of the case, by the adjudicating authority in the light of Larger Bench decision, including the issue of demand is barred by limitation. 5. In view of the above discussion, the ....