2018 (4) TMI 589

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..... e against Order-in-Appeal No. AV (196) 19/2013 dt. 12.07.13 passed by the Commissioner of Central Excise (Appeals), Aurangabad. 2. None appeared for respondent despite notice. On perusal of records, I find that the issue lies in a narrow compass accordingly the appeal is taken up for disposal even in the absence of any representation from the respondent. 3. Heard the Ld. AR and perused the recor .....

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..... ing authority has erred in allowing cenvat credit of Rs.   The first appellate authority rejected the appeal and upheld the order-in-original. 8. I find that both the lower authorities have delieaupon the judgement of the Tribunal in the case of M/S. Emcure Pharmaceuticals Ltd. Vs. Commissioner of Central Excise, Pune-l 2008 (225) E.L.T. 513 (Tri.-Mumbai) to hold in favour of the assess .....

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..... bunal in the case of Ahmedabad Packaging Inds. Ltd. and following the law laid down by the Tribunal in the case of M/S. Emcure Pharmaceuticals Ltd. (supra) and various other decisions on the same issue has rejected the appeal. To my mind the impugned order is correct and legal and does not required any interference. 9. In view of the foregoing, there being finding of the question of law and fact, .....

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