2017 (11) TMI 2066

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..... conditions mentioned therein was not fulfilled by the appellant - non-availment of credit of duty on the inputs or capital goods under the provisions of Cenvat Credits Rules, 2002 - HELD THAT:- In appellants own case, this Tribunal allowed the exemption vide Final Order No. 55993-56023 of 2016 dated 17.11.2016 [ 2016 (11) TMI 1456 - CESTAT NEW DELHI] . It is also noted that the Apex Court affirmed .....

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..... with reference to non-availment of credit of duty on the inputs or capital goods under the provisions of Cenvat Credits Rules, 2002. The impugned order recorded that the decision of Hon'ble Supreme Court in the case of SRF Ltd. - 2015 (318) E.L.T. 607 (SC), is being taken up for review by the Revenue in the Apex Court. It is further recorded that as per the amendment carried out in Notification N .....

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