2009 (11) TMI 740

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....ate, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 191-CE/MRT-II/2007 dated 27-8-2007. 2. Heard both sides. 3.1 The relevant facts, in brief, are that the respondent is a manufacturer of sugar and molasses and is availing Cenvat credit on various inputs. By a show cause notice dated 17-8-2006, Cenvat credit amounting to Rs. 87....

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....as already passed order in appeal dated 30-3-2007 against the order of the original authority dated 30-11-2006, and since the appeal by the Department is against the same order, he cannot deal with the matter as the doctrine of merger will apply. 4. Learned SDR submits that there were two distinct issues namely, the eligibility of credit on paints and primer and the eligibility of credit o....

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....n their favour the same has allowed credit on paints and primer. 6. After carefully considering the submissions from both sides I hold that the decision of Commissioner (Appeals) in the appeal by the party related to eligibility of credit on white lead and red lead. The issue in the Department's appeal before Commissioner (Appeals) was the eligibility of Cenvat credit on paints and primer ....