2016 (12) TMI 976

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..... .K. MOHANTY Revenue has filed this appeal against the impugned order dated 14.05.2015 passed by the Commissioner of Customs and Central Excise (Appeals), Jaipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of inorganic /organic master batches falling under Chapter 62 of the Schedule to Central Excise Tariff Act, 1985. The appellant obtained advance license/aut .....

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..... in this regard was set aside by the Commissioner (Appeals) and the appeal was allowed in favour of the respondent herein. Hence, the present appeal by the Revenue. 3. Heard both sides and perused the records. 4. The issue as to whether taking of cenvat credit under the facts and in the circumstances of the case is in conformity with the Cenvat Statute, is no more res-integra in view of the decis .....

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..... ws taken by the Tribunal have also been accepted by the Hon'ble Bombay High Court and endorsed by the Hon'ble Supreme Court, in dismissing the SLP filed by the Revenue. Since the issue arising out of the present dispute is no more open for any debate in view of the judgment of Hon'ble Supreme Court, I am of the considered opinion that the appellant is entitled to avail cenvat credit of .....

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