2007 (1) TMI 466

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....ate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  The matter in controversy is that the order of the Tribunal passed on 4-12-2006 in the case of Texmo Industries v. CCE, Coimbatore and the order passed on 13-12-06 in the case of Rallies India Ltd. v. Commr. of Central Excise, Salem were claimed to be coming to rescue of each other. While this matter was taken up for an inter....

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....the fertilizer produced for the farmers is a matter of national interest. Further, the Ld. Counsel appearing for the appellant was fair enough to state in the last occasion of hearing that Rallies India [2007 (208) E.L.T. 25 (Tri.-LB)] order has gone against him. He submitted that still a prima facie case is in its favour and today in support of his argument, he relied on the order of the Tribunal....

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.... appearing for the Revenue repeatedly submitted that Revenue has a very strong case based on the CENVAT Credit Rules, 2004. Total reliance was placed on Rallies India's case which was decided on 13-12-2006. That was latest decision and that should be followed. The Ld. Counsel also made his efforts to justify that Rallies India case holds the field and in favour of Revenue. 4. Heard carefully....