2018 (4) TMI 589

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... against Order-in-Appeal No. AV (196) 19/2013 dt. 12.07.13 passed by the Commissioner of Central Excise (Appeals), Aurangabad. 2. None appeared for respondent despite notice. On perusal of records, I find that the issue lies in a narrow compass accordingly the appeal is taken up for disposal even in the absence of any representation from the respondent. 3. Heard the Ld. AR and perused the record....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng authority has erred in allowing cenvat credit of Rs.   The first appellate authority rejected the appeal and upheld the order-in-original. 8. I find that both the lower authorities have delieaupon the judgement of the Tribunal in the case of M/S. Emcure Pharmaceuticals Ltd. Vs. Commissioner of Central Excise, Pune-l 2008 (225) E.L.T. 513 (Tri.-Mumbai) to hold in favour of the assesse....