2015 (9) TMI 1320

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....cal), JJ ORDER Per: P.K. Das After hearing both the sides and on perusal of the records, we find that, the appellant were engaged in the manufacture of P & P Medicaments classifiable under Chapter 30 of the Central Excise Tariff Act 1985. The appellant was clearing dutiable and exempted final products. The appellants availed CENVET credit on the exempted final product, which is contrary t....

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....rest, used in the manufacture of exempted final products, and therefore, the demand of the amount 8%/10% of value of exempted goods, as confirmed in the adjudication order, cannot be sustained. He relied upon the decision of the Tribunal in the case of M/s Mercedes Benz India (P) Limited vs. Commissioner of Central Excise, Pune-I 2015-TIOL-1550-CESTAT-MUM, which is applicable even prior and after ....