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The Commissioner of Central Excise-Raigad Versus M/s. Global Boards Limited

CENVAT credit - fuel used as input in the manufacture of exempted goods - Rule 6 of the CCR, 2001 - Rule 6(1) read with Rule 6(2) of the Cenvat Credit Rules, 2001 - Held that: - Since the order passed and impugned in this Appeal is unreasoned and cryptic, we have no alternative but to allow this Appeal. We set aside the Tribunal's order. We restore the Appeal before the Tribunal for a decision afresh on merits - appeal allowed by way of remand. - Central Excise Appeal No. 98 of 2006 - Dated:- 6- .....

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sed as in put in the manufacture of exempted goods as a result of which the credit availed by the Assessee is not admissible as per Rule 6 of the Cenvat Credit Rules, 2001? (B) Whether in the facts and circumstances of the case and in law, the CESTAT, Mumbai was justified in overruling the effect of the provisions of Rule 6(1) read with Rule 6(2) of the Cenvat Credit Rules, 2001 which restricts credit on fuel in respect of inputs used in the manufacture of exempted products?" 2 A chequered .....

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That order reads as under:- "Learned Counsel appearing for the appellant fairly states that issue raised in both these appeals is covered by the judgment of the Apex Court in the case of Vikram Cement v/s Commissioner of Central Excise, Indore, (2006) 197 ELI 145 (SC). In this view of the matter, no substantial question of law arises in these appeals. Both the appeals are, therefore, dismissed in limine with no order as to costs." 3 Later on Revenue preferred two Review Petitions and t .....

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