2019 (3) TMI 1500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esai, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 132/10/V/2011/COMMR/KS dated 17.6.2011 passed by the Commissioner of Central Excise, Mumbai-V. 2. Briefly stated the facts of the case are that the appellant manufactured 'packing kits' utilizing various inputs namely, Corrugated Cartons, M.S. Angles, M.S. Brace Plates, Rubber Sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion that in these circumstances, denial of credit to the appellant on the inputs is contrary to the principles of law settled by the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Pune-III Vs. Ajinkya Enterprises - 2013 (294) ELT 203 (Bom). 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner. 5. We have carefully considered the submis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....om the above, in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T. 586 (T), Su....