2015 (11) TMI 511

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....Advocate For the Respondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : Archana Wadhwa As per facts on record, the appellant is engaged in the manufacture of tyres, tubes and flats, falling under Chapter 40 of Central Excise Tariff Act, 1985. They were also availing the benefit of CENVAT credit of duty paid on inputs, capital goods as also input services. During the audit of thei....

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....Appeals). 3. Hence the present appeal. 4. Learned advocate Shri Dattatray D Bhat relies upon the Hon'ble Karnataka High Court's decision in the case of CCE&ST, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. [2012(279) ELT 209 (Kar.)] wherein, after considering the Hon'ble Supreme Courts decision in the case of UOI Vs. Ind-Swift Laboratories Ltd. [2012(25) STR 184 (SC)], the Honble High Court held....

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....est decision of the Hon'ble Madras High Court in the case of CCE, Chennai-IV Vs. Sundaram Fasteners Ltd. [2014(304) ELT 7 (Mad.)]. After taking note of the Hon'ble Supreme Court's decision in the case of Ind-Swift Laboratories Ltd. and Hon'ble Karnataka High Court's decision in the case of Bill Forge Pvt. Ltd., the Hon'ble High Court held that the credit wrongly availed even though not utilised be....