2016 (11) TMI 45

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....s for the appellant Shri  Yogesh Aggarwal, DR for the Respondent ORDER The appeal is against order dated 17.07.2008 of Commissioner of Central Excise, Indore.  The appellant are engaged in the manufacture of auto parts liable to Central Excise duty on job work basis for the General Motors India Pvt. Limited (GMI).  Some of the raw materials are supplied free of cost by GMI ....

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....n filed. 2.  We have heard ld. Counsel for the appellant and ld. AR for the Revenue and perused the appeal records.  The only point of decision is the eligibiling of the appellant to avail cenvat credit on the inputs received from GMI based on supplementary invoice issued by GMI on 29.06.2006 for the materials cleared from April, 2004 to May, 2006.  First of all, we find during t....

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.... decisions of the Tribunal in Indian Oil Corp. Limited vs. CCE, Kolkata-VI - 2013 (298) ELT 556 (Tri. Kolkata),  Essel Propack Ltd. vs. CCE&Cus. Vapi, Daman - 2009 (237) ELT 497 (Tri. Ahmd.) and Mahindra & Mahindra Ltd. vs. CCE - 2006 (202) ELT 509 (Tri. Mumbai).  In all these cases, the Tribunal held that in the absence of any finding that  extra duty payment by the supplier of inp....