2017 (12) TMI 434

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....lant (Rep. by Ms. Priyanka Goel, Adv.) For the Respondent ORDER Per: B. Ravichandran Both the present appeals are filed by the Revenue against the Order-in-Original Nos.UDZ-EXCUS-000-COM-069-15-16 dated 10.03.2016 and UDZ-EXCUS-000-COM-071-15-16 dated 17.03.2016 respectively, passed by the Commissioner of Central Excise, Udaipur. Since an identical issue is involved in both the appeals, they a....

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....le for credit in various decisions of the Tribunal. She relied upon one such decision in the case of KEI Industries Ltd. Vs CCE, Alwar, Final Order No.56683-56685/2017 dated 28.08.2017. 5. We note that, in the above mentioned decision (supra), the Tribunal, while discussing the order of the Hon'ble Gujarat High Court (supra), has observed as under : "4. With regard to availment of Cenvat credit ....

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....ld that the said notification should be considered as declaratory in nature and effective retrospectively. The relevant paragraph in the said decision is extracted herein below :- "20. But, the Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon'ble Punjab & Haryana High Court in the case of Commissioner of Centra....