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2016 (1) TMI 105 - AT - Central ExciseCenvat Credit - Input used by the Job worker - Exemption in terms of Notification No.214/86-CE dt. 26/03/1986 - Held that:- The appellate authority has also observed in his impugned order that the issue stands decided. However he has not extended the benefit to the assessee on the sole ground that the period involved in those cases was prior to the period involved in the present case. However he has not referred to any change either in law or in the wordings of the Notification No.214/86-CE so as not to apply the ratio of the said decision. Merely by observing that the appellant has availed credit in respect of furnace oil and Oxygen which has been used by them in the manufacture of the goods cleared without payment of duty in terms of Notification No.214/86-CE, he has set aside the impugned order of the lower authorities. Such an act on the part of the Commissioner(Appeals) reflects upon the predetermined mind and lowers the public faith in the fair outcome of litigation. - Credit allowed - Decided in favor of assessee.
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