2013 (7) TMI 214

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.... : Sahab Singh This appeal has been filed by the Revenue against OIA No. COMMR(A)/13-14/VDR-II/07               dated 31/01/2007passed by the Commissioner (A) Central Excise, Vadodara. 2. The facts of the case are that M/s.Paushak Ltd., (hereinafter referred to as Respondents) are engaged in the manufacture of Chemicals,....

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....of the Cenvat Credit Rules, Cenvat credit is not admissible on such quantity of input which is used in the manufacture of exempted DECC. The Officers of Central Excise felt that since DECC was cleared without payment of duty under Chapter -X, respondent is not entitled to cenvat credit in respect inputs used in such DECC and accordingly department felt that respondents were required to pay an amou....

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....issioner (A) Central Excise, who vide impugned order has set aside the order in original and allowed their appeal. The Revenue has challenged the impugned order in the present appeal. 3. The ld. A.R. submits that the Commissioner (A) has not properly interpreted the provisions of the Central Excise Rules and has wrongly held that exemption under Chapter-X procedure cannot be treated to declare ....

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....e impugned goods i.e. Diethyl Carbamyl Chloride cleared under Chapter-X procedure cannot be termed as exempted goods. Therefore, Cenvat credit cannot be denied and demanded from the Respondent. He further submits that the Commissioner (A) has allowed their appeal in view of the decision of the Tribunal in their own case. 5. After hearing both sides, we find that the issue involved in the presen....