2015 (7) TMI 263

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.... Respondent : Shri Govind Jha, Authorised Representative ORDER Per :  Mr. H.K. Thakur, This ROM application has been filed by the appellant with respect to Order No A/11868,11869/2014  dated 31.10.2014 on the grounds that the appellants arguments taken during the course of hearing on SSI exemption under Notification No 7/97-CE dt 1.3.1997,  admissibility of Modvat Credit used in ....

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....the Adjudicating Authority by rectifying mistake ROM apparent from the face of the case record. Shri  Gobind Jha, Authorised Representative, appearing on behalf of the Revenue relied upon the case law of CCE Kolkatta vs ASCU Ltd [2003(151)ELT.481(SC)] to argue that under ROM application, the entire order passed by the Bench cannot be changed after detailed reasoning given in the order. He als....

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....missibility of credit on raw materials and exemption under Notification No 7/97-CE dt 1.3.1997. The mistake with respect to above issues raised by the appellant is rectified by passing the observation in the subsequent paras. 4. So far as admissibility of cenvat credit on the raw materials used in the manufacture of finished goods, during the relevant period is concerned, the same is required to ....

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....so held that benefit of cum-duty price has to be given as per the provisions of Section 4(4)d(ii) of the Central Excise Act 1994 as held by the Tribunal in that case. This aspect is also required to be examined by the Adjudicating Authority after deciding the extent of admissibility of Credit on raw materials and the exemption under Notification No 7/97-CE dt 1.3.1997. Similarly, option of grantin....