TaxTMI 
TaxTMI 
2010 (2) TMI 954
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....ed by P. Banerjee and S. Bagaria, Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this Appeal against the Adjudication Order passed by the Commissioner of Central Excise, Patna. The Commissioner in the impugned order held as under :- Para 24(4) of the impugned order reads as follows :- "..........In view of the various ca....
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....that in case of remission the credit on input would be available and it cannot be denied. Therefore the question of applying Rule 57CC is not relevant to the facts and circumstances of the case. Accordingly, the demand of entire period on this very issue i.e. when the goods have been cleared under Chapter X procedure at NIL rate of duty under particular exemption will not warrant reversion of the ....
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....of goods under Chapter X Procedure, was not to be treated as clearance under exemption Notification or clearance at nil rate of duty. The Revenue pointed out that the Naphtha was cleared under various exemption notifications at nil rate of duty, to be used in or in relation to the manufacture of fertilizer, subject to following the Chapter: X Procedure. Contention is that the Naphtha was cleared a....
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....ndent had raised various issues before the Adjudicating Authority, which were not taken into consideration. They had specifically stated that the Respondent did not avail any credit on the common inputs used in or in relation to the manufacture of the Naphtha. In some of the cases where such credit was taken, was disallowed by the order passed by the various Adjudication Authorities and in some of....