CONSUMER PACKAGING SERVICES (I) Vs. CCEX

JUDGEMENT

(1.) HEARD both sides. The appellants have taken 50% of the duty credit on the impugned capital goods in the year of receipt of the same and have cleared the capital goods subsequently on payment of the fall duty. They have availed of the remaining 50% of the duty credit in the subsequent year, denial of which has given rise to the present appeal. I find that in a similar case, full duty credit has been allowed by another Bench of the Tribunal in the case of Hindustan Lever Ltd. v. CCE, Pondicherry with the following observations:

(2.) FOLLOWING the ratio of the above said order in the case of Hindustan Lever Ltd., since a similar issue is involved in this case, I set aside the impugned order passed by the lower appellate authority and allow the appeal with consequential benefit to the appellants.