2016 (2) TMI 679

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....Arvind, Adv For the Respondent : Shri Jitendra Nair, AR ORDER Per P K Das The relevant facts of the case, in brief, are that the Appellants were engaged in the manufacture of Lubricant Oils, Brake Fluids, Additives and Coolants classifiable under Chapter 27 and 38 of the Schedule to the Central Excise Tariff Act, 1985. The Adjudicating authority disallowed the CENVAT Credit of Rs. 27,8....

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....Tri-Ahmd) and Elder Pharmaceuticals Ltd Vs Commissioner of Central Excise, Belapur - 2014 (302) ELT 556 (Tri-Mum). 3. On the other hand, the learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the Appellant Company has other branches and the head office has taken credit in the name of the other branches. So, both the ....