2017 (9) TMI 608

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..... nt. - E/89328/14 - A/89071/17/SMB - Dated:- 17-8-2017 - Shri Raju, Member (Technical) Shri Pankaj Rathore, Advocate for the appellant Shri Ajay Kumar, ADC (AR) for the respondent ORDER The appellants Hindustan Composites Ltd. are in appeal against demand of credit on sulphur powder received by them on payment of duty. 2. Ld. Counsel for the appellant argued that they had .....

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..... ecisions in the appellant s favour, the Commissioner (Appeals) in the impugned order has observed as follows:- The case law reported in 2009-TIOL-1250-CESTAT-MUM (in case of M/s. Ajinkya Enterprises vs. CCE Pune - III), 2013 (288) ELT (Tri-Mumbai) Ajinkya Enterprises vs. CCE Pune - III) and 2007 (207) ELT 691 (Tri-Mum) (in case of Jumbo tanks Equipments Pvt. Ltd. versus CCE Thane - III) rel .....

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..... here there is no manufacture as held by the Courts subsequently, and facts of the case are covered by the provisions of Section 5B of the Central Excise Act, 1944, the assessee is at liberty to approach the Central Govt. For issue of appropriate notification for regularisation of the cenvat credit availed. In view of the above, the correct procedure would be for the appellant to approach .....

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