Shv Lpg India Pvt Ltd vs Cst Ch on 28 February, 2025
6. The learned authorized representative, Shri. Sanjay Kakkar
emphatically contended that the identical issues have come up for
consideration before the Hon'ble High Court of Madras in the case
of M/s. FL Smidth Pvt Ltd v. The Commissioner of Central Excise
[2014 (12) TMI 699-Madras High Court) wherein it was inter-alia
held that there is no dispute that the appellant (therein) had availed
credit on commission in respect of trading goods, which are not in
or in relation to manufacture of final products and therefore there
are not eligible to avail credit on the commission paid on trading
goods.