2015 (7) TMI 1145

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....ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 25.07.2013 passed by the Commissioner (Appeals), Central Excise, New Delhi, upholding disallowance of cenvat credit in the adjudication order. 2. Shri Ashwini Sharma, the Id. Advocate appearing for the appellant submits that the disputed goods are inputs for the appellant, which are used in or in relation to ....

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....ts/decisjons of the judicial forum :- 1. KCP Ltd. vs. CCE, Chennai [2013 (295) ELT 353 (SC)] 2. UOI vs. Bharat Aluminium Co. Ltd. [2011 (263) ELT 48 (Chattisgarh) 3. CCE, Rohtak vs. J.B. Fashions Limited [2010 (262) ELT 122 (P&H) 4. CCE, Rajkot vs. Advance Diesels Engines Pvt. Ltd. [2012 (278) ELT 491 (Tri. Ahmd.)] 5. CCE, Hyderabad-III vs. Deepthi Formulation Pvt. Ltd. [2012 (286) ....

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....vat credit is that the central excise duty has been suffered on the input and that the input has been received in the factory for use in the intended purpose. No prohibitions have been contained in the said rules, providing for denial of cenvat   credit, in the eventuality, where the jurisdictional Central Excise Authorities at the supplier's end have disputed the classification of t....