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Commissioner of Central Excise Allahabad Versus M/s ITI Ltd.

2017 (347) E.L.T. 335 (Tri. - All.) - Dis-allowance of Modvat credit under Section 57Q of Central Excise Rule, 1944 - allowance of part of credit and dis-allowance of part of credit by adjudicating authority - matter on appeal before Commissioner (Appeals), who gave a different view - appeal filed by Revenue on Review order - Held that: - the appeal is hit by the doctrine of merger. Vide the first Order-in-Appeal passed by the Commissioner (Appeals) dated 22/12/2016, the Order-in-Original merged .....

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- Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb (Asstt. Commr.) A.R., for the Department Shri S.P. Ojha (Consultant), for the Respondent(s) ORDER This appeal is filed by the Revenue against Order-in-Appeal 132/CE/ALLD/2007 dated 28-06-2007, passed by the Commissioner (Appeals), Central Excise, Allahabad. 2. The brief facts of the case are that the appellant, I T I Ltd., is a manufacturer of Tele Communication Equipment and Parts thereof. They .....

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al dated 30-01-2006, whereby the Adjudicating Authority allowed the Credit of ₹ 16,08,586/- and confirmed the demand amounting to ₹ 11,27,555/-. Being aggrieved the appellant had filed appeal before the Commissioner (Appeals) and vide Order-in-Appeal dated 22-12-2006, the Id. Commissioner (Appeals) was pleased to allow the appeal, allowing the credit of ₹ 11,27,555/- in the appeal of the assessee. Subsequently, a Review Order No.01/2007 dated 25-01-2007 was passed and on appeal .....

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