RATNAMANI METALS AND TUBES LTD. Vs. CCE&ST

JUDGEMENT

(1.) THIS appeal is directed against OIA. No. 181/2009/(Ahd -II) CE/KCG/Commnr(A) dtd. 09.06.2009. The brief facts of the case are:

(2.) LD . Advocate appearing on behalf of the appellant draws my attention to the impugned order and also the allegations made in the show cause notice. He also draws my attention to the facts of the case and submits that the appellant are eligible for cenvat credit which has been utilised. It is his submission that in somewhat similar issue in the case of M/s. Automotive Metal Stampings Pvt. Ltd. vs. CCE, Pune, - : 2011(04) LCX0 2007 Dvn bench held in favour of the assessee. He would also take me through the case as has been settled by the larger bench in the case of BDH Industries Ltd., and submits that the facts of the case of BDH Industries Ltd. will not applies in the case of the appellant.

(3.) HEARD both sides and perused records.