2018 (9) TMI 1124

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..... (AR) for the Respondent ORDER The appellant, namely, M/s. Asco Numatics India Pvt. Ltd is a manufacturer of Solenoid Valves and parts thereof falling under Chapter Sub Heading 94519050, 84819090, 84879090 of Central Excise Tariff Act, 1985. During the course of internal audit by the Revenue, it was pointed out that the appellant had availed ineligible credit on various items which according t .....

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..... Aditya, Ld. Consultant for the appellant and Shri. R. Subramaniyan, Ld. Department Representative for the Revenue. 3. During the course of hearing, Ld. Consultant submitted that the very issue has been considered in the case of M/s. Emerson Process Management Chennai Pvt. Ltd. Vs. Commissioner of Central Excise, Chennai-IV in E/41385,41386/2016, and this Bench, after considering the rival content .....

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