TMI Blog2017 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire basis of the demand does not sustain - appeal dismissed - decided against Revenue. - E/1905/06 And E/CO-404/06 - A/85155-85156/17/SMB - Dated:- 23-12-2016 - Shri Ramesh Nair, Member (Judicial) Shri S.V. Nair, Assistant Commissioner (A.R.) for Appellant Ms. Padmavati Patil, Advocate for respondent Per : Ramesh Nair The fact of the case is that the appellant is engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption. Being aggrieved by the order of the Commissioner (Appeals), the Revenue filed the present appeal. 2. Shri S.V. Nair, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue submits that the appellant was not entitled for the cenvat credit for the reason that the input was exclusively used in the exempted goods as per Rule 6 (1) of Cenvat Credit Rules, 2002 the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are required to pay 8%/10%. The respondent have admittedly paid 8%/10% on the value of the exempted goods at the time of clearance which is more than the cenvat credit availed on the inputs. She also took me to the samples invoices of the Wind Mill Gear Boxes through which the goods were cleared on payment of duty. She further submits that on the identical issue in the appellant s own case this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. With this fact the submission of the Revenue is in correct as from the records submitted by the respondent to the Commissioner (Appeals), it is clear that Wind Mill Gear Boxes have been cleared under exemption on payment of duty, this issue has been considered by the Tribunal vide order No. A/684/2009/SMB/C-IV dt. 6.11.2009 in the appellant s own case. Therefore the fact that the respondent goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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