2015 (10) TMI 1966

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..... the said decision has already been stayed by Hon’ble Madras High Court vide its orders dated 6-4-2005 (Interim Stay) and 20-9-2005 (stay made absolute) in the matter of C.M.A. No. 392-395/2005 [2011 (8) TMI 399 - MADRAS HIGH COURT ] (filed by CCE, Trichy against the Tribunal’s order in question. - decision of the Tribunal in the case of CCE, Trichy v. India Cements Ltd., (supra) had only been stay .....

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..... ed the Cenvat credit amounting to ₹ 16,48,405/- and ordered its recovery alongwith interest and also imposed equal mandatory penalty, holding that cement and iron and steel used for erection and construction of Fly Ash and Clinker Silos are not eligible for Cenvat credit. The Commissioner (Appeals) set aside the said Order-in-Original citing the CESTAT decision in the case of CCE, Trichy v. .....

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..... v. India Cements Ltd., (supra) had only been stayed and not been set aside by any competent Court. In any case, that case of CCE, Trichy v. India Cements Ltd., has since been decided Hon ble Madras High Court [2012 (285) E.L.T. 341 (Mad.)] upholding the Tribunal s decision. Consequently the very basis of the Revenue s appeal collapses. 5. Further in the case KCP Ltd. v. CCE, Guntur - 2009 (237 .....

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