2019 (4) TMI 1843

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....r the Appellant. Shri H.C. Saini, Authorised Representative, for the Respondent. ORDER The appellant is registered with Central Excise Department being manufacturer of Zinc, Lead ingots, Sulphuric Acid, Copper Sulphate Solution, etc., and paying the excise duty on such products. 2. During the financial year 2013-14, the appellant has availed Cenvat credit on the strength of invoic....

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.... course of hearing, the Learned Advocate for the appellant has submitted that the Cenvat credit had been correctly distributed. In any case, there is no loss of revenue to the Department being it is a revenue neutral exercise and, its case is squarely covered in its favour by the decisions of this Hon'ble Tribunal in its own case vide Final Order No. 50405/2019, dated 28-2-2019. In this case, the ....

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....ission that a similar dispute has been decided in its favour through Final Order No. 50405/2019, dated 28-2-2019 passed in the appellant's own case, Hindustan Zinc Limited v. C.C.E. by following the ratio of the Hon'ble Bombay High Court's decision in C.C.E. v. M/s. Oerlikon Blazers Coating India Pvt. Limited (supra). The relevant part of the order dated 28-2-2019 is reproduced below : "4....

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....ntative has placed the correspondence between the jurisdictional Commissioner and Deputy Director, Central Revenue in respect of audit memo bearing No. SOF-08/ST/2014-15 on record in the course of hearing. The show cause notice dated 3-3-2017 was issued to the appellant on the basis of said audit para. From the perusal of these documents, we have noticed that the Deputy Director, CRA-II has commun....