2007 (11) TMI 464

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....ri Prakash Shah, Advocate, for the Respondent. [Order]. - This appeal is filed by the Revenue against the Order-in-Appeal No. Pll/BKS/300/06 dated 16-11-06. 2. It is the contention of the ld. SDR that the ld. Commissioner (Appeals) has erred in allowing the appeal of the respondent. It is his submission that the provisions of Rule 6(3) are very clear, inasmuch, the appellant is requi....

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....p;Considered the submissions made by both sides and perused the records. The undisputed facts are that the respondent has used steel, cement in the prestressed cement for manufacturing of exempt product, as well as dutiable products without maintaining a separate account of inputs. It is also undisputed that the respondents had reversed the amount of the credit taken on cement which were used in t....