9911796707
TMI Blog2016 (8) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Ms. Neha Garg, Advocate ORDER PER: V. PADMANABHAN: This appeal is directed against the order dated 15.05.2007 passed by the Commissioner (Appeals), who upheld the original order dated 29.08.2006 passed by the Assistant Commissioner of Central Excise. The appellant is a manufacturer of Humidification Plants, cooling plants etc. The dispute covers the period 01.04.2005 to 31.03.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal products in the next financial year subject to the same condition as those enumerated above and the transitional provision outlined in Rule 11(2) of the Cenvat Credit Rules, 2004. 2. A manufacturer who opts for exemption from the whole of the duty of excise leviable on goods manufactured by him under a notification based on value or quantity of clearances in a financial year, and who has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 8/2003-CE was sought to be denied and the excise duty payable on the final products cleared availing the exemption was demanded. This demand was also upheld by the Commissioner (Appeals). Hence the present appeal before us. 4. Appellant has submitted that they have subsequently reversed the credit of duty on the inputs attributable to those in stock and contained in the working progress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as finished products as on 31st March of the previous year will have to be expunged and the balance cenvat credit available should be allowed to lapse. The duty demands have arisen since the appellant have not done so. Having paid the appropriate amounts on this scores subsequently, we have no hesitation to conclude that the appellant will be eligible for the benefit of notification durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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