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of <h1>Tribunal upholds Commissioner's decision on excisable goods manufacturing and Cenvat Credit</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BHOPAL Versus DK. ELECTROMECH</h3> The Tribunal rejected the Department's appeal against the Commissioner (Appeals) order regarding excisable goods manufacturing, Cenvat Credit facility, ... - Issues involved: Department's appeal against Commissioner (Appeals) order regarding excisable goods manufacturing, Cenvat Credit facility, job work under Rule 4(5)(a) of Cenvat Credit Rules, exemption under Notification No. 214/86, maintenance of separate accounts, demand confirmation, interest imposition, penalty.Commissioner (Appeals) Order: The Commissioner (Appeals) set aside the Original Authority's order confirming demand and imposing penalty, holding that clearances of processed goods under Notification No. 214/86 cannot be treated as clearances of exempted goods.Reasoning and Decision: The Tribunal rejected the appeal, stating that the responsibility of discharging liabilities in respect of central excise duty on final products lies with the supplier of inputs under Rule 4(5)(a) of the Cenvat Credit Rules. The Tribunal upheld the Commissioner (Appeals) decision, citing precedents and noting that the Department's appeal against those precedents did not suffice as grounds for interference.Conclusion: The appeal was rejected by the Tribunal, emphasizing the legal basis for the decision and the lack of sufficient grounds for interference.
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