9911796707
TMI Blog2017 (10) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Revenue is that the credit availed by the respondent was regular on the ground that it is not pre-condition that input services must be received in the manufacturing premises for availment of CENVAT credit - Held that: - the issue is squarely covered by the decision in the case of Parry Engg. & Electronics P. Ltd. Versus C.C.E. & S.T., Ahmedabad-I, II, III [2016 (1) TMI 546 - CESTAT AHMEDAB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006-07 26.10.2009 ₹ 6,08,367/- E/27999/2013 2010-11 19.3.2012 Rs.20,17,894/- 2. Briefly the facts of the present case are that the respondent-assessee is manufacturer of aluminium extruded sections (other than hallow), aluminium extruded pipes & tubes, aluminium extruded hollow profiles, aluminium extruded plates & strips, etc., falling under Chapter Sub Heading No.76042990, 7608200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The additional Commissioner vide Order-in-Original dated 5.2.2013 / 15.2.2013 confirmed the demands along with interest and penalty. Aggrieved by the said order, the respondent filed the appeal before the Commissioner who set aside the Order-in-Original passed by the Additional Commissioner and allowed the appeal of the respondent and held that the credit availed by the respondent was regular on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the present appeal is no more res integra and is covered in favour of the respondent by the following decisions. (i) Parry Engg. & Electronics P. Ltd. vs. CCE: 2015 (40) S.T.R. 243 (Tri.-LB) (ii) Endurance Technologies P. Ltd. vs. CCE: 2011 (273) ELT 248 (Tri.-Mum) affirmed by the Bombay High Court reported as CCE vs. Endurance Technology Pvt. Ltd.: 2015-TIOL-137-HC-MUM-ST. (iii) Alu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
