2018 (8) TMI 398

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..... Shri P. K. Choudhary : This is the second round of litigation before the Tribunal. In its earlier order, the Tribunal had remanded the matter for denovo adjudication. 2. Briefly stated, the facts of the case are that the appellant is a manufacturer of gas valves classifiable under chapter 84 of the First Schedule to Central Excise Tariff Act, 1985. In the course of its business, the appellant p .....

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..... tory returns and therefore, the department had knowledge of the credit being availed by the appellant. 4. The ld. AR for the Revenue reiterated the findings of the lower authorities. 5. Heard both sides and perused the appeal records. 6. For proper appreciation of the facts, the relevant para of the Tribunal's earlier order is reproduced:- "I find that it is not in dispute that requisite docum .....

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..... ncerned. Since the appellant has not contested the recovery of Cenvat Credit on outward transportation w.e.f. 1/4/2008 to that extent, Ld. Commissioner (Appeals) order is upheld. Appeal disposed of as above." 7. I find that this issue has been settled by the decision of the Hon'ble Karnataka High Court in the case of Commr. v. ABB Ltd. reported as 2011 (23) STR 97 (Kar.), where it has been held t .....

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