2017 (11) TMI 1381

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..... ri A. Cletus, ADC (AR) For the Respondent ORDER These two appeals are against common impugned order dt. 19.08.2010 of Commissioner, LTU, Chennai. 2.   The appellants are engaged in the manufacture of Turbo Chargers and parts thereof and are paying central excise duty. They were availing credit on the inputs in terms of Cenvat Credit Rules, 2004. After conducting certain verification o .....

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..... they have availed credit in terms of Rule 3 of Cenvat Credit Rules, 2004 and there is no irregular or excess credit in respect in respect of inputs procured from 100% EOU.  She further submits that on identical set of facts, the Tribunal in a recent decision in respect of M/s.Hindustan Zinc Ltd. Vs CCE-II - 2017 (7) TMI 19 CESTAT NEW DELHI held that assessee is eligible for credit of addition .....

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