2015 (11) TMI 1094

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....R, for the Respondent. ORDER After hearing both sides for some time I find that the appeal itself can be decided since the issue falls within a narrow compass and nothing is left to consider at the stage of final hearing. 2. Appellant imported 20 Nos. of housing assembly for pumps (parts of pumps) and used them in the manufacture of process pumps in their factory and cleared them to Bhaba ....

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....he differential Cenvat credit between the amount paid by them at the time of clearance of final products and the amount of Cenvat credit taken at the time of import of raw materials. 3. After hearing both sides, I am unable to find logic in the proceedings initiated or the decisions taken by the lower authorities. In this case, exemption has not been denied and if an assessee feels that it i....

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....d. I also find that in order-in-appeal, the Commissioner in para 9 has observed as follows : "On plain reading of the above provisions of CCR, 2004, it is clear that the assessee had not informed the Jurisdictional officer regarding the options to maintain separate records for manufacture of dutiable and exempted goods. But instead cleared the goods on payment of 10% on the value of the goods amo....