2011 (9) TMI 822

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..... s on the miscellaneous application filed by the department. 2. The issue for decision relates to the correctness of format in which the appellant has filed the appeal. After hearing both sides the following decision is given. 3. The assessee in the present case is a manufacturer of excisable goods and paying excise duty on the goods cleared by them. It is also claimed that the assessee is also p .....

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..... d as excise appeal. If an assessee is only providing services and utilizing common CENVAT credit for payment of service tax alone, the appeal relating to dispute of CENVAT credit may be treated as service tax appeal. In a case where the assessee is paying excise duty as well as service tax, for administrative convenience, the appeal relating to dispute involving CENVAT credit should be treated as .....

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