Sudhir Gansets Ltd vs Silvasa on 3 May, 2024
Dabur India Ltd vs. CCE - 2023(1) TMI 186 - CESTAT Ahmedabad
CCE vs. ECOF Industries (P) Ltd - 2011 (2) TMI 1130- Karnataka
High Court
Hindustan Zinc Ltd vs. CGST - 2019 (4) TMI 1843 -CESTAT
Primal Glass Pvt Ltd vs. CCE - 2021 (9) TMI 1198 - CESTAT
Ahmedabad
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4.5 In view of the above judgments and the strict interpretation of Rule
7 prevailing prior to 01.04.2012, the entire credit distributed by the head
13 | P a g e E/10314/2015-SM
office of the appellant to the appellant's unit alone is absolutely in the
order and the same cannot be disputed. Accordingly, I am of the view that
the entire demand which is contrary to the Provision of Rule 7 and the
various judgments given on this issue as referred above, the demand is
not sustainable.