2016 (12) TMI 1625

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....ER Dr. D. M. Misra (Judicial Member) Heard both sides. 2. This appeal is filed against OIA-VAD-EXCUS-001-APP-372-2013-14 dt 18.9.2013 passed by the Commissioner of Central Excise, CUSTOMS (Appeals)-VADODARA-I. 3. The brief facts of the case are that the appellants are engaged in the manufacture of Organic and Inorganic Chemicals falling under CH 28 and 29 of CETA, 1985. Alleging that the appel....

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....vices as defined under Rule 2(l) of the Cenvat Credit Rules 2004 in a series of cases including in the case of Principal Commissioner Vs Essar Oil Ltd 2016 (41) STR 389 (Guj.) and CCE, Ahmedabad Vs. Ferromatic Milacrom (I) Ltd. 2011 (21) STR 8(Guj.) respectively. The Ld Advocate further submits that they had not availed credit on these two services for the services rendered after March 2011. As re....