2015 (11) TMI 1100

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..... ds - Held that:- When there was plea that accumulated credits were not possible to be utilised, such imposability should have been examined by the learned Commissioner (Appeals). He has failed to do so. Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs Vs NBM Industries reported in [2011 (9) TMI 360 - GUJARAT HIGH COURT] has held that the input used in the manufact .....

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..... rs to be frustrating the law. 2. When there was plea that accumulated credits were not possible to be utilised, such imposability should have been examined by the learned Commissioner (Appeals). He has failed to do so. Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs Vs NBM Industries reportedin 2012 (276) E.L.T.9 (Guj.) has held that the input used in the ma .....

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