2013 (2) TMI 678

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent liable to reverse the Cenvat credit wrongly availed in the present case - Held that:- High Court of Punjab and Haryana in CCE, Chandigarh v. Nahar Industrial Enterprises Limited [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT]; the High Court of Himachal Pradesh in CCE v. Auro Spinning Mills & Others [2011 (7) TMI 849 - Himachal Pradesh High Court]; the High Court of Delhi in Commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... envat credit account. The adjudicating authority held that this could not be done. 3. Aggrieved by the aforesaid order, the assessees filed appeals before the Commissioner. The appeals were dismissed by the Commissioner. However, the appeals filed by the assessee before the Customs, Excise Service Tax Appellate Tribunal, New Delhi were consolidated and allowed by order dated 22-5-2009. Hence, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R. 129]; the High Court of Himachal Pradesh in CCE v. Auro Spinning Mills Others [2012 (26) S.T.R. 413]; the High Court of Delhi in Commissioner of Service Tax v. M/s. Hero Honda Motors Ltd. (CEAC 1/09 and CEAC 40/2011) and our High Court in Union of India v. M/s. Mohini Industries (Tax Case No. 44 of 2007) and Union of India v. M/s. Prakriti Industries (Tax Case No. 46 of 2007) have decided the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X