9911796707
TMI Blog2023 (7) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- On perusal of the case records, it is found that an identical matter has already been dealt with by this bench of the Tribunal in the case of the appellant in RELIANCE INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [ 2022 (11) TMI 923 - CESTAT MUMBAI] and the appeal is allowed, holding that reversal of Cenvat Credit in terms of sub-rule (3) of Rule 6 of the Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals). Therefore, by setting aside the impugned order, the appeal is allowed in favour of the appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal today for final disposal. 2. Briefly stated, the facts of the case are that the appellant is engaged in the manufacture of excisable goods namely, Motor Sprit, High Speed Diesel, Liquid Petroleum Gas (LPG) etc., falling under Chapter 27 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit of Central Excise duty paid on inputs, capital goods and service tax on the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... With regard to availment of Cenvat Credit on the inputs used for manufacture of LPG, the issue is no more res integra in view of the Final Order No. A/85909/2022 dated 26.09.2022 passed by the Tribunal in the case of the appellant itself. Since, for the earlier period 2010-12, the Tribunal has held that reversal of Cenvat Credit is not proper and accordingly, the benefit of Cenvat Credit cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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