2007 (8) TMI 533

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....e Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the appellants points out an apparent mistake in Final Order No. 464/2007, dated 30-4-2007 [2007 (214) E.L.T. 248 (Tribunal)] passed by this Bench in their appeal No. E/771/2006. Our final order was a composite order numbered 463 & 464/2007, dated 30-4-2007 in two appeals viz. E/43/2006 and E/771/2006 filed by the ....

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....he above mistake. 2. The second mistake pointed out by the appellants is that, on the question whether subsequent reversal of Cenvat credit taken on inputs used in the manufacture of exempted final product would tantamount to non-availment of such credit so as to render Rule 6(3) inapplicable, some of the judgments cited on behalf of the appellants were not properly considered. In this conne....

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.... the Tribunal's judgment in the cases of Ballarpur Industries (supra) and Philips India (supra) were not cited by the counsel earlier, we are inclined to consider these decisions also, which seem to have applied the ratio of the Supreme Court's judgment in Chandrapur Magnet Wires (supra) to cases arising under Rule 6 of the Cenvat Credit Rules, 2004 [equivalent to Rule 57CC of the erstwhile Centra....