2017 (8) TMI 1542

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..... se of M/S. BIRLA CORPORATION LTD. VERSUS C.C.E. JAIPUR-II [ 2017 (3) TMI 1126 - CESTAT NEW DELHI] where the ratio laid down in the case of M/S MADRAS CEMENTS LTD VERSUS THE ADDITIONAL COMMISSIONER OF CENTRAL EXCISE, THE COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [ 2015 (7) TMI 1001 - KARNATAKA HIGH COURT] was followed and it was held that appellant is entitled to avail cenvat credit on outward goo .....

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..... included in the F.O.R. The cenvat credit was claimed on the service tax was paid. But the same was not allowed by the department. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Ms. Rinky Arora, ld. Advocate for the appellant and Sh. H. C. Saini, ld. AR for the Revenue. 4. After hearing both parties and on perusal of record, it appears that the id .....

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