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2016 (10) TMI 827

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..... h with Mr. Jas Sanghavi i/b. M/s. PDS Legal for the respondent ORDER P. C. 1. This appeal of the Revenue was admitted on three substantial questions of law. They have been set out in the order passed on 31st January, 2006. 2. It is common ground that the assessee in this case had engaged itself in manufacture of dutiable as well as exempted final products under Chapter Heading 29.36 and 23.02 .....

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..... and shall avail the proportionate credit on the quantity of the inputs actually consumed in the manufacture of the dutiable final product. There was, once again, a change in mind and the assessee desired to revert back. 3. This step of the respondent/assessee was in view of the tribunal's decision in the case of Dharamshi Morarji Chemicals vs. Commissioner of Central Excise 2001 (44) RLT 411. .....

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..... al, the issue is covered against the Revenue. 5. The Revenue had approached this court in the further appeal, which came to be admitted. In the meanwhile, the Division Bench of this court, in the case of M/s. Piramal Healthcare Ltd. vs. Commissioner of Central Excise Central Excise Appeal No. 9 of 2009 passed an order on 14th August, 2009 as modified on 27th November, 2009. The court held that th .....

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