2019 (9) TMI 1671

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..... K. BHANDARI AND SHRI V.K. LADIA VERSUS CCE, JAIPUR-II [ 2016 (3) TMI 200 - CESTAT NEW DELHI] and the payment of duty on the goods procured under Notification 43/2001-CE(NT), by utilization from cenvat credit for payment has been allowed. The submission of Ld. AR that the facts are different in both the cases, it is found that fact will not have any implication for the reason that the issue inv .....

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..... by the decision of this Tribunal in the case of Shree Rajasthan Syntex Ltd. Vs CCE Jaipur-II 2018 (360) ELT 106 (Tri-Del.), wherein in respect of similar issue the Tribunal held that cenvat credit can be utilized for payment of duty on the goods cleared which was procured under Notification 43/2001-CE(NT). 3. Sh. T. K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue r .....

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..... credit. I find that the identical issue has been considered by this Tribunal in the case of Shree Rajasthan Syntex Ltd. (Supra) and the payment of duty on the goods procured under Notification 43/2001-CE(NT), by utilization from cenvat credit for payment has been allowed. The submission of Ld. AR that the facts are different in both the cases, I find that fact will not have any implication for th .....

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