2017 (10) TMI 791

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..... re in appeal against demand of reversal of Cenvat Credit taken by them suo moto to correct an error made by them. 2. No-one appeared for the appellant and there were no adjournment request since the last three hearing. As a result, the matter is being taken up for disposal. The appellant had prepared an invoice and debited the duty but no clearance was made. The said invoice was cancelled and the .....

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..... ourt as reported in 2009 (243) ELT A-150 (SC). The appellant also sought to rely on the decision of the Tribunal in the case of S Subramanyan & Co. - 2011 (268) ELT 497 (Tri), which was affirmed by the Hon'ble High Court of Gujarat as reported in 2013 (292) ELT A-122. 4. Ld. AR relies on the decision of the Larger Bench of the Tribunal in the case of BDH Industries Ltd. (supra), he also relied on .....

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..... factory were brought back into the factory. In such circumstances, the appellant could have availed the credit on the said invoices as inputs, as the goods were brought back into the factory. Thus, the facts are different. In the case of Gujarat Alkalies & Chemicals (supra), the Revenue appeal was dismissed by the Hon'ble High Court of Gujarat and by the Hon'ble Apex Court only on the ground of li .....

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