2025 (8) TMI 994

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AL) Shri Ch. Sumanth, Advocate for the Appellant. Shri K. Raji Reddy, AR for the Respondent. ORDER PER: A.K. JYOTISHI M/s Mylan Laboratories Ltd (hereinafter referred to as the appellant) are in appeal against Order-in-Original dt. 21.10.2016, whereby, two show cause notices involving period from April, 2014 to November, 2015 have been decided by the adjudicating authority confirmin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t taking credit and only based on the amount of input actually going into the dutiable final product, the credits were being taken. For computing dutiable final product, they are also taking into consideration the clearances made to SEZ and EOU, even though they are otherwise exempted under specific notification. 3. Learned Advocate for the appellant has primarily submitted that the issue is no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad-I (supra), the department had gone to Hon'ble Telangana High Court against the said order, where the Hon'ble High Court has rejected the appeal after going through the facts of the case and the order of the Tribunal. The Hon'ble High Court had, inter alia, taken into consideration that Tribunal, in the course of passing the impugned order, has taken into account the judgement passed in the case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oth these issues are no longer res integra and covered in appellant's own cases. 6. Learned AR has reiterated the impugned order passed by the adjudicating authority. 7. Heard both sides and perused the records. 8. We find that in this case, on identical issue in respect of appellants themselves, the matter has already been decided and the practice being followed for taking credit only in....