2018 (8) TMI 1170

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.... Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For The Appellant : Shri Ajay Aggarwal, Advocate For The Respondent : Shri Mohd. Altaf, Assistant Commissioner (AR) ORDER Per: Anil Choudhary The present Miscellaneous Application filed by the Revenue for Early Hearing. We note that as the issue involved in the present case is covered by the precedent decision in litigation bet....

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....Friends Colony, New Delhi. The said machines were then diverted to the respondent. The department objected to credit, taking a ground that the said diversion was made in violation of Rule 9 of Cenvat Credit Rules, 2004. 4. However, on facts it is clear, as recorded by the court belowthat there was no dispute about the duty paid nature of the capital goods and receipt of same by the appellant and ....

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....ddress of the factory of warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the Cenvat ....