TMI Blog2017 (1) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 14-12-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri. R. Muralidhar, Advocate for the Respondent Ms. Sulekha Beevi, C.S., Member (Judicial) ORDER [ Order per: Sulekha Beevi, C.S. ] The above appeal is filed by the department against the order passed by Commissioner (Appeals) who upheld the order passed by original authority sanctioning refund to the respondent herein. 2. Brief facts are that the respondents are engaged in manufacture of both dutiable and exempted goods. They have maintained separate accounts for the inputs used in the manufacture of the finished products. However, in respect of one input, Furnace Oil, they could not maintain separate accounts for the reason that the same was stored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 09/2011, dated 04.05.2011 held that the respondent is eligible to opt for the amended provisions. No further appeal was filed by department against this order. Since the CENVAT credit involved had been reversed during the adjudication proceedings, it was held that the earlier Show Cause Notices stand fully settled in terms of the amended provisions. No further appeal was filed by the Department against this Order-in-Original. The Tribunal in appeal No. E/723/2008 held that in view of Order-in-Original 9/2011, dated 04.05.2011, the Revenue appeal does not survive and accordingly dismissed, the department appeal vide Final Order No. 26603/2013 dated 20.09.2013. Thus, the issue so far as duty demand is concerned attained finality. 4. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed by the Commissioner and the Tribunal the demand proceedings are fully settled holding that the respondent is required to reverse the CENVAT credit to the extent of Furnace Oil used in the manufacture of exempted goods only. Subsequent to these Orders, the respondents had filed refund of CENVAT credit in regard to Furnace Oil used by them in the manufacture of dutiable goods, based on the Cost Accountant s certificate. That the said quantification of credit in regard to Furnace Oil used in the manufacture of dutiable goods has been discussed in detail by the Assistant Commissioner while granting the refund claim. That respondent would be eligible to take the credit of the duty paid on Furnace Oil used in manufacture of dutiable good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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