Mecgale Pneumatics Pvt. Ltd. vs Commissioner Central Goods And Service ... on 17 August, 2022
3. He submitted that 'EA 2000 Audit' was carried out on 21st
February 2011 and, on the objection dated 30th March 2011
culminating in the impugned order, the appellant was directed to
reverse the credit availed for the period. He further submits that there
is no dispute on the credit having been taken on 'inputs' as well as
utilisation for manufacture and clearance of 'output' during the period
of dispute. He relied upon the decision of the Tribunal in Mangalam
Enterprises v. Commissioner of Central Excise & Customs, Vadodara
[2003 (159) ELT 393 (Tri-Mumbai], in Crop Health Products Ltd v.
Commissioner of Central Excise, Ghaziabad [2004 (178) ELT 458
(Tri-Del)] and in Nebula Chemicals v. Commissioner of Central
Excise, Mumbai-VII [2004 (176) ELT 202 (Tri-Mumbai)].