2026 (7) TMI 997

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l) For the Appellant : Shri Parikshit Aggarwal and Shri Hrithik Singla, CAs For the Respondent : Shri Varun Sharma, Authorized Representative ORDER P. ANJANI KUMAR: Punjab National Bank, the appellants, challenged the impugned order dated 15.02.2018 passed by Commissioner (Appeals), Ludhiana; learned Commissioner (Appeals) upheld the order dated 30.012.2016 of the lower authority vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the ISD but initiated proceedings to recover the CENVAT credit from the appellants only. He relies on the following cases: * Elder Pharmaceuticals Ltd. - 2014 (302) ELT 556 (Tri. Mumbai) * Godfrey Philips India Ltd. - 2009 (239) ELT 323 (Tri. Ahmd.) * Castrol India Ltd. - 2013 (291) ELT 469 (Tri. Ahmd.) 3. Learned Authorized Representative for the Revenue reiterate....