TMI Blog2015 (11) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the goods without payment of duty. - Held that:- Commissioner (Appeals) passed the order following the decision of the Tribunal in the Respondent’s own case [2007 (11) TMI 609 - CESTAT AHMEDABAD]. Hence, I do not find any reason to interfere the order of Commissioner (Appeals) - Decided against Revenue. - Appeal No.E/1357/2008-SM - Order No. A/10339 / 2015 - Dated:- 17-4-2015 - Mr. P.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in so far as the Respondents name would be Sanskar Processors Private Limited instead of Shankar Processors Private Limited in further proceedings. 3. After hearing both the sides and on perusal of the records, I find that the Respondents were engaged in the manufacture of Man Made Processed Fabrics. The Respondent availed CENVAT Credit on the capital goods during the period 2004-2005. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 025/WZB/AHD/2007, dt.30.11.2007 in the Respondent s own case, allowed 50% of the credit in respect of first part. The Commissioner (Appeals), following the decision of the Tribunal by Final order dt.30.11.2007, in respect of 1st part on the same capital goods, allowed the appeal and set aside the Adjudication order. 5. The relevant portion of the findings of the Commissioner (Appeals) are repro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing the facility of simultaneous clearances on duty and without duty. 3. In the impugned Order-in-Original, it has been held that no Capital Goods Credit (2nd part) can be availed as the Appellant are engaged in the exclusive manufacture of exempted goods. 4. The appellants have produced before me an Order No.A/3025/WZB/AHD/07, dt.30.11.2007 of the Hon ble CESTAT, in their own case. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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