2009 (11) TMI 768

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.... Appellant. Ms. Indira Sisupal, JDR, for the Respondent. ORDER I have heard both sides on the appeal of the assessees against the confirmation of a demand of Rs. 60,357/- on the ground that the assessees were manufacturers of both 'Vanaspati' which is a dutiable product and 'Acid oil' (Soap oil) which is an exempted by-product and the assessees are, therefore, required to reverse 10% of t....

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....of the Apex Court's decision in Commissioner of Central Excise v. Gas Authority of India Ltd. [2008 (232) E.L.T. 7 (S.C.)]. I, therefore, set aside the demand of Rs. 60,357/- together with interest as well as the penalty. 2. Coming to the appeal filed by the Revenue, I find that the case of the assessees throughout has been that credit was availed by them based on the invoices issued by M/s. KT....