2017 (9) TMI 608

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....ts Hindustan Composites Ltd. are in appeal against demand of credit on sulphur powder received by them on payment of duty. 2. Ld. Counsel for the appellant argued that they had received sulphur powder from M/s. Standard Chemical Pvt. Ltd., Mumbai.  The said product is used as an input of manufacture of the final product.  Ld. Counsel argued that credit is sought to be denied to them o....

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....s vs. CCE Pune - III), 2013 (288) ELT (Tri-Mumbai) Ajinkya Enterprises vs. CCE Pune - III) and 2007 (207) ELT 691 (Tri-Mum) (in case of Jumbo tanks & Equipments Pvt. Ltd. versus CCE Thane - III) relied upon by the appellant are only indirectly applicable to the case at hand.  In contrast Board's circular no. 911/01/2010-CX dated 14th Jan.,2010 is squarely on this issue.     ....

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....he assessee is at liberty to approach the Central Govt. For issue of appropriate notification for regularisation of the cenvat credit availed."     In view of the above, the correct procedure would be for the appellant to approach the Central Govt. for issue of appropriate notification for regularisation of the cenvat credit availed. The appeal is disposed off in the above ter....