2007 (9) TMI 611

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....haran, R. Nambirajan and Ms. P. Kamat, Advocates, for the Respondent. ORDER By this appeal, the appellant impugns a Judgment and Order dated 13-11-2006 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai [2007 (210) E.L.T. 76 (Tri.-Mum.)]which has allowed the appeal and set aside an order of the Commissioner of Central Excise, Goa dated 23-12-2005. 2....

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.... It, therefore, appears that the Cenvat credit has only been obtained in respect of the raw material which was utilised for local manufacture of the finished products by the respondent. These facts have been referred to in the impugned Judgment of the Tribunal and based upon these facts, the appeal has been allowed. We find that this is a case where there does not appear to be a revenue loss to th....