Duty / Tax wrongly paid at insistence of Department is eligible as CENVAT credit

HIGH COURT OF KARNATAKA Commissioner of Central Excise, Bangalore – III v/s. Himalaya Drug Co. Ltd. CEA NO. 57 OF 2009 APRIL 1, 2011 JUDGMENT 1. This appeal is by the revenue challenging the order passed by the Tribunal holding that the assessee could not be denied the cenvat credit, when admittedly he has paid the excise duty. 2. The assessee has a factory at New Delhi where they manufacture semi-finished ayurvedic medicines. His understanding was the said products are not excisable. Therefore, the assessee cleared those goods to their sister unit at Bangalore without p...