2013 (2) TMI 193

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.... (electrical equipments). Notification No.16/97/CE dated 01.04.1997 was issued by the Central Government whereby an option was given to avail for full exemption from duty in respect of the final products. Of course, if that option was exercised, Cenvat credit could not be availed of in respect of those clearances after having exercised the option. 2. Although the learned Counsel for the appellant made several arguments challenging the impugned order dated 02.07.2012 passed by the Central Excise Services Tax Appellate Tribunal, Principal Bench, New Delhi in appeal No.E/918/2005-EX(DB), the only point which we feel ought to be examined is whether the option exercised by the appellant was in accordance with the notification No.16/97/CE date....

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....ve inasmuch as it was not in accordance with the conditions stipulated in the said notification. 6. This being the case, we feel that it would be appropriate for the learned counsel for the respondent to take instructions as to whether the clearances for which no duty have been paid for three months mentioned above could be subjected to central excise duty after giving the benefit of Cenvat credit to the appellant in accordance with law. The learned counsel for the appellant states that the appellant is willing to pay whatever amount is calculated as per the record of clearances. 7. The learned counsel for the respondent shall take instructions accordingly. Renotify on 06.02.2013." 2. The learned counsel for the respondent had t....