TMI Blog2007 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit not allowed on it - Appeal No.E/3298 of 2005 - Final Order No. A/172/2007-WZB/Ah‘bad - Dated:- 10-1-2007 - [Order per] - This is an appeal against the order of the Commissioner (Appeals) No. 192/2005 (Ahd-I)CE/Comr(A-II) dated 22-8-2005 by which he has upheld the order of the original authority in so far as it relates to confirmation of duty amount of Rs. 1,44,000/- is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows "Cenvatable inputs have been used in the manufacture of the said Merceriser machine only up to the period 28-2-2002. Thereafter on and from 1-3-2002 we have maintained separate accounts for inputs used in the manufacture of exempted and non-exempted goods. Copies of all such separately maintained accounts have been given to the department. Also no inputs which were in stock on 28-2-2002 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes which might be subsequently exempted should not be denied. The learned Advocate relies on the following judgment in support of her claim: (i) Sunsui (India) Ltd v Commissioner of Central Excise Jaipur-I 2004 (170) E L T 459 (Tri -Del) (ii) Commissioner of Central Excise Tirupathi v Capricon Food Products India Ltd / 2006 (199) E L T 703 (Tri -Bang) (iii) CCE Rajkot v Ashok Iron Steel F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em even if the same was meant to be used for the merceriser machinery The dispute is whether the credit attributable to inputs already utilized in the manufacture of machines which were dutiable up to 28-2-2002 and got exempted from 1-3-2002 has to be reversed or whether 8% of value of the entire exempted machinery cleared in March, 2002 should be debited as provided under Rule 57CC or whether no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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