2023 (11) TMI 1301

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.... MR AJAY SHARMA, MEMBER (JUDICIAL) For the Appekkant : Shri R G Sheth, Advocate For the Respondent : Shri Amrendra Kumar Jha, Deputy Commissioner (AR) ORDER PER: C J MATHEW This application filed by M/s Emcure Pharmaceuticals Ltd under section 35C(2) of Central Excise Act, 1944 contends that final order [no. A/86206/2022 dated 15th December 2022], disposing off excise appeal [no 85919 of 2015....

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....ontinued operation of another unit it could not be claimed credit was not utilizable. 3. We have heard Learned Authorised Representative. 4. It would appear that the application has limited itself to the non-applicability of the decision of the Larger Bench of Hon'ble High Court of Bombay in re Gauri Plasticulture P Ltd which, at all events, was referred to in the order of the Tribunal to dispos....