2005 (9) TMI 199

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....led against Orders-in-Appeal Nos. 247 & 248/2003-CE, dated 25-8-2003 passed by the Commissioner of Customs and Central Excise (Appeals) Cochin. 2. The facts of the case are as follows: - The appellants M/s. Tata Tea Ltd., a 100% EOU, received black tea on payment of duty as input for use in the manufacture of instant tea. They availed Cenvat credit of the duty paid in respect of such black tea. ....

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..... The learned Advocate cited Final Order No. 851/96, dated 29-3-1996 passed by CEGAT, Madras wherein in the case of the same appellant CEGAT decided the issue in the appellants favour. Learned SDR reiterated the contentions in the OIA. 5. We have gone through the records of the case carefully. Even though, the appellant is a 100% EOU, and could have obtained the input namely black tea free of dut....