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TMI Blog2018 (2) TMI 1611X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Ramesh Nair The fact of the case is that the appellant were issued show-cause notice demanding Central Excise duty on the allegation that the appellant cleared their goods namely Actuator Dispenser, Multihaler Device, Spacer Device by mis-classifying them as parts and thereby wrongly claiming the exemption of nil rate of duty under Notification No.6/2002-CE dated 01.03.2002 as amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004 to March, 2006 and utilised the same by putting a remark 'Duty and Ed. Cess debited against supplementary invoice No.J2/416 to J2/430 as per Order-in-Original dated 18.10.2005. The case of the department is that the appellant claimed the CENVAT credit before the Commissioner (Appeals) who without extending the benefit of CENVAT credit upheld the Order-in-Original dated 18.10.2005 whereby th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Vadodara-II - 2007 (218) ELT 217 (Tri.-Ahmd.) (ii) Commissioner of Central Excise, Mumbai Vs. Marine Electricals - 2006 (205) ELT 261 (Tri.- Mumbai) (iii) MIL India Ltd. Vs. Commissioner of Central Excise, Noida - 2007 (210) ELT 188 (SC) (iv) Johnson Matthey Chemicals India Pvt. Ltd. Vs. Commissioner of Central Excise, Belapur - 2013-TIOL-216-CESTAT-MUM 3. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) in the demand case. In this fact of the case we are of the clear view that issue of CENVAT credit being independent is still open for Department to decide. Accordingly, we direct the Adjudicating Authority to decide the admissibility of the CENVAT credit on the basis of documents to be produced by the appellant. The impugned order is set aside and the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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