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TMI Blog2017 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... down in Cenvat provisions is that input should be duty paid, should be used in the manufacture of the final product and final product is cleared on payment of duty - In the present case this criteria stand fulfilled - appeal allowed - decided in favor of appellant. - E/749/08, E/879/08, E/CO-124/08 IN E/749/08 - A/87354-87356/17/SMB - Dated:- 24-3-2017 - Mr. Ramesh Nair, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory on loan licence basis has been sold to principle, ownership stands transferred therefore appellant is not entitle for the Cenvat credit in respect of such inputs. Accordingly, the Cenvat credit was disallowed by the adjudicating authority. Being aggrieved by the order-in-Original, appellant filed appeal before the Commissioner(Appeals) who concurring with the adjudicating authority uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries (I) Pvt Ltd Vs. CCE ST[2016(332) ELT 895(Tri.-Del.)] (b) TC Healthcare P. Ltd Vs. CCE[2015(329) ELT 529(Tri.-Del.)] (c) M/s. Tata Motors Ltd Vs. Commissioner of Central Excise, Pune[A/85724 - 85725/ 17/SMB dated 20-1-2017] 3. Shri. N.N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be duty paid, should be used in the manufacture of the final product and final product is cleared on payment of duty. In the present case this criteria stand fulfilled Though the commercial invoice were issued but the input are remained in the factory of the appellant and used in the manufacture of the final product, no clearance of the input was made to the principle therefore appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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