9911796707
TMI Blog2018 (4) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... wing cenvat credit. This approach was attempted by the Revenue in the case of Ahmadabad Packaging Inds. Ltd. [2009 (7) TMI 1002 - CESTAT, AHMEDABAD], in which case the Bench held that such recourse of rearguing the matter does not arise unless the Revenue has preferred an appeal against the decision of first appellate authority. Appeal dismissed - decided against Revenue. - E/89138/2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. AR reiterates the grounds of appeal. 6. It is notice from the records that show cause notice was issued for denial of cenvat credit on the ground that duty is paid by 100% EOU cannot be availed in its entirety. The adjudicating authority after following due process of law, ordered to disallow the credit of ₹ 1, 19,805/- out of total cenvat credit of ₹ 18.92,636/ ordered interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal and it is on record that judgment of Tribunal in the case of Emcure Pharmaceuticals Ltd. is not appealed against and is accepted by the Revenue. The only point raised in the grounds of appeal is that Revenue wants to re-argue the matter on the various aspects of the law* even this approach was attempted by the Revenue in the case of Ahmadabad Packaging Inds. Ltd. 2009 (247) E.L.T. 172 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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