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TMI Blog2018 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Dr. D.M. Misra Heard both sides. These two Appeals are filed against the Order-in-Appeal No.VAP-EXCUS-000-APP-04 -14-15 and No.VAP-EXCUS-000-APP-05-14-15 both dated 21.4.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Vapi since involved a common issue are taken up together for disposal. The Appellants are having manufacturing location at various places including Buddy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in turn, rejected their Appeals. Hence, the present Appeals. 2. The ld.Advocate for the Appellants submits that the credit availed by the Appellants in their Silvassa Unit had been denied alleging that the procedure laid down under Rule 7(b) of CENVAT Credit Rules, 2004 has not been followed, hence, the credit availed by them is erroneous. It is his contention that in the case of other units si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has been invoked in the said Show Cause Notice because during the material period such provisions did not exist on statute. We further find that in Para 14 & 15 of the said Show Cause Notice a methodology was adopted for distribution of Cenvat credit into admissible and inadmissible credit on the basis of turnover. We do not find any provision of law for doing so. We further find that Clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en. We set aside both impugned Order-in-Original and allow both appeals. The appellants shall be entitled for consequential relief, if any, as per law." 5. Subsequently, the Delhi Bench had also followed the said decision and decided the issue in favour of the Appellant. Adhering to the judicial discipline and following the aforesaid precedent, the impugned orders are set aside and the Appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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