2015 (11) TMI 1094

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.... the Appellant. Shri A.K. Nigam, AR, 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 ....

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....nitiated which has resulted in demand for the 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 b....

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....r authorities of the rules cannot be sustained. 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 ....