2017 (11) TMI 2079

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....Kansara, Advocate, for the Appellant. Shri A. Mishra, Authorised Representative, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the appeal has been dismissed as time barred. 2. The facts of the case are that the appellant is a manufacturer of Bulk Drug. In some cases the drugs manufactured by them are exempted from duty, the appellant has not ma....

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.... exempted drugs. Therefore, they are not entitled to avail Cenvat Credit. The show cause notice dated 4-10-2006 was issued by invoking the extended period of limitation. The matter was adjudicated and the Cenvat Credit was denied but the Ld Commissioner (Appeals) allowed the Cenvat Credit to the appellant but, on appeal filed by the Revenue this Tribunal held the appellant is not entitled to avail....