2018 (7) TMI 984

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.... Advocate - for the appellant Shri R.K. Mishra, D.R. - for the respondent ORDER Per Bijay Kumar : The present appeal has been filed against the impugned order. The issue in brief is regarding availability of Cenvat credit on the goods imported by the appellant and distributed to their various units at the strength of Bill of Entry along with invoice from the port itself. 2. It is a ....

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.... Finance Corporation Ltd. - 1991 (55) ELT 433(SC), wherein he has not bound by the order of the other Commissioner. 5. The ld. Advocate has also drawn our attention towards the judgement of Hon'ble High Court of Gujarat in the case of Usms Saffron Co. Inc. Vs. CC (ACC & Export), Mumbai - 2016 (331) ELT 155 (Tri.-Mumbai), wherein it has been held that once that the order has been accepted by Com....

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....he input is received in the factory of the production and used for the manufacture of excisable goods, there should not be any bar in taking Cenvat credit under Rule 9 thereof which is substantial benefit and not to be denied on account and procedural ground. In this case, Revenue has not brought before us there is any loss caused by the appellant to the Revenue but for the procedural aspect of ta....