2011 (1) TMI 280

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..... used in manufacture of inputs is consistent with the view taken by this Court (Commissioner of Central Excise v. M/s Happy Forging Ltd.) after referring to the judgments of the Hon'ble Supreme Court in Escorts v. CCE, (2004) 7 SCC 214 and CCE v. Hindustan Sanitaryware & Industries, (2002) 7 SCC 515 - Accordingly, the appeal is dismissed. - STA No. 46 of 2010 - - - Dated:- 7-1-2011 - MR. JU .....

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..... 183) E.L.T. 353 (Tri.- L.B.)] without taking into cognizance the provisions of Rules 2(h), 2(k), 3 and 4(5)(a) of Cenvat Credit Rules, 2004? 2. We have heard learned counsel for the appellant. 3. It is not disputed that view taken by the Tribunal that where duty is paid on final product, cenvat credit cannot be disallowed on the inputs used in manufacture of inputs is consistent with the vi .....

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