2017 (5) TMI 814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....012, E /266/2011, E/746/2012, E/70176/2013 & E/76501/2014 - F/75866-870/2017<br>Central Excise<br>Shri P.K.Choudhary, Member (Judicial) Shri S.C.Mohanty, Advocate, Shri Asit Roy, Advocate, Shri S.Bhoumik, Advocate, Shri B.C. Sarkar, Advocate, Shri N.K. Kothari, CA for the Appellant Shri K.Choudhary, Suptd. (AR) for the Respondent ORDER Per: Shri P. K. Choudhary 1. These appeals invo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....preme Court in the case of UOI vs. Ind-Swift Laboratories [2011(265) E.L.T.3(SC)][2011 TIOL 21 SC-CX]. He also submitted the Larger Bench decision of the Tribunal in the case of J.K.Tyre & Industries Ltd. Vs. Asst. Commissioner of C.Ex.[2016(340) E.L.T.193(Tri.-LB)][2016 TIOL 1781 CESTAT, Bangalore (LB)] is contrary to the decision of the Hon'ble Supreme Court. He also referred to Article 141 of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant availed Cenvat Credit on the basis of number of photocopies which speaks the intention of the appellant. The appellant had not debited the entire amount on their own will. (b) Appeal No.E/266/2011, M/s. Amrit Exports Pvt. Ltd. In that case, the appellant relied upon the decision of the Tribunal in the case of M/s. Delphi TVS Diesel Systems Ltd. vs. CCE, Chennai [2010-TIOL-1635-CESTA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at Credit availed for about 5 (five) years. 6. On perusal of the findings of the Commissioner (Appeals) in the above appeals, I find that in the appeal of M/s. National Aluminium Company Ltd., the commissioner (Appeals) disputed the claim of the appellant of non-utilisation of the credit. 7. In the appeal of M/s. Indessa Gases Pvt. Ltd., the Commissioner (Appeals) proceeded on the basis that....