2016 (12) TMI 1520

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..... thorised Representative ORDER This appeal is filed against OIA No. OIA-KRS/435/VAPI/2009 dated 09.12.2009, passed by Commissioner (Appeals) Central Excise & Service Tax, Vapi. 2.  Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Di-calcium Phosphate (Animal Feed Grade) falling under Chapter heading No. 2835.00 up to 22.07.1996 and thereafter und .....

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..... eal before the ld. Commissioner (Appeals), who in turn, rejected their appeal.  Hence, the present appeal. 3.  Ld. Advocate for the appellant submits that they have furnished the details of duty debited/ paid on the final product Di-calcium Phosphate by their letter dated 20.07.2006.  He submits that they had availed an amount Rs. 10,96,976/- as credit on inputs used in the manufac .....

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..... ut amount towards discharge of duty on disputed product Di-calcium Phosphate which was later classified as an exempted product.  Both the lower authorities have denied the refund on the misconception that said credit was in relation to the raw materials/inputs used in the manufacture of Di-calcium Phosphate, hence not eligible for refund.  Whereas, in the letter dated 20.07.2006, the app .....

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