2022 (4) TMI 1493

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.... the Appellant. Shri A. Roy, Authorised Representative, for the Respondent. ORDER The short question to be considered in the instant appeal is whether the appellant is entitled to take Cenvat credit of Rs. 1,81,363/- on the inputs purchased from M/s. Himadri Chemicals & Industries Limited (hereinafter referred to as HCIL), Mahistikry, Haripal, Hooghly, West Bengal during the period from 7....

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....tral Excise Act, 1944. It was also alleged that the payment made by M/s. HCIL was not Central Excise duty, rather it was simply a deposit made to Government Account. 2. Heard both sides and perused the appeal records. 3. After considering the submissions, I find that the Appellant satisfied the essential requirements for Cenvat credit. Notwithstanding excisability of the input, the....