2018 (5) TMI 1186

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..... d in the books of accounts - Held that: - the original purchase was duty paid in a different unit and used for final product in another unit. When it is so, then the respondent is entitled to avail the cenvat credit. When it is so, there are no reason to interfere with the impugned order - appeal dismissed - decided against Revenue.
DR. SATISH CHANDRA, PRESIDENT AND SHRI V.PADMANABHAN, TECHNICA .....

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..... issioner. Being aggrieved, the Department has filed the present appeal. 3. With these background, we have Heard Shri S.S. Chattopadhyay, ld.A.R. for the Revenue and Shri K. S. Ravi Shankar, ld.Advocate for the Respondent. 4. After hearing both sides and on perusal of record, it appears that in the instant case, the raw material was transferred from one Unit to another Unit. So, there was no ques .....

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..... ters the nature of information to be maintained and not the availment of credit. 7. From the above, it appears that the original purchase was duty paid in a different unit and used for final product in another unit. When it is so, then the respondent is entitled to avail the cenvat credit. When it is so then we find no reason to interfere with the impugned order. Accordingly, the impugned order i .....

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