2010 (7) TMI 444

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.... Counsel, for the Appellant. Shri Devani Parikh, for the respondent. [Order per : - H.N. Devani, J. (Oral)]. - In this appeal under Section 35-G of the Central Excise Act, 1944 (the Act) appellant-revenue has challenged order dated15-12-2008made by the Customs, Excise and Service Tax Appellate Tribunal, (the Tribunal) proposing the following questions : "2.1 Whether an assessee is....

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....tiable products only which would amount to not taking credit, especially when the provisions/contentions of Rule 6(3)(b) of the Cenvat Credit Rules are very clear and mandatory?" 2. Demand came to be confirmed against the respondent-assessee in terms of provisions of Rule 6(3)(b) of the Cenvat Credit Rules, 2004 (the Rules) on the ground that the assessee having availed of input credit in ....

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....pondent assessee has invited attention to a decision of this Court in the case of Commissioner of Central Excise, Ahmedabad-II v. Maize Products, 2009 (234) E.L.T. 431 (Guj.) to submit that the controversy involved in the present appeal stands concluded by the said decision in favour of the assessee. 5. As can be seen from the impugned order of the Tribunal, the Tribunal has recorded the follow....

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....y reasons to impose penalty upon the appellant, which is set aside. Appeal is disposed of in above terms." 6. This Court in the case of Commissioner of Central Excise, Ahmedabad-II v. Maize Products (supra) while dismissing revenue's appeal has held as follows : "7. In fact, the directions of the Tribunal primarily go to show that the direction was to re-determine the credit taken ....