2017 (6) TMI 762

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.... the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in-Original No.Commr(A)/201/VDR-I/2010 dated 30.8.2010 passed by the Commissioner(Appeals), Central Excise & Customs, Vadodara. 2. Briefly stated the facts of the case are that the appellant have filed five quarterly refund claims for the period from April 2006 to September 2007 a....

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....B of the CEA, 1944 in view of the judgment of the Hon'ble Gujarat High Court in the case of C.C.E. Vs. Reliance Industries Limited - 2010 (259) ELT 356 (Guj.); Hon'ble Bombay High Court in the case of Jindal Drugs Pvt. Limited Vs. UOI - 2016 (342) ELT 17 (Bom.) involving similar facts and circumstances. He has also referred to the judgment of Hon'ble Supreme Court in the case of Ranbaxy Laboratori....

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....d. Cenvat credit is nothing else but credit for duty paid by the supplier of inputs, which are dutiable goods manufactured by the supplier or dutiable services rendered by the service provider. In principle such goods/services when utilised for further manufacture or providing service which are dutiable already carry the duty paid component as a part of its price/value, and hence the duty payable ....