2015 (3) TMI 1095

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..../16129, 16170- 16172, 16450, 16452/2014 In Appeal No. : E/658, 656, 660/2011, E/1061, 1062, 1154/2010 - ORDER No. M/10680-10685/2015<br>Central Excise<br>Mr. P.K. Das, Member (Judicial) And Mr. H.K. Thakur, Member (Technical) For the Petitioner : Shri Uday Joshi (Learned Advocate) & Shri Mihir Pathak (Learned Advocate) For the Respondent : Shri J Nagori (Authorised Representative) ORDER ....

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....f the records. 3. It was also argued that as per Ground 3(e) of the ROM application of M/s Sun Textile Engineers even if the benefit of exemption Notification is held to be not admissible to the applicants still Cenvat Credit will be admissible to the applicants. It was also brought to the notice of the Bench that this plea was specifically taken up by the appellant M/s Sun Textile Engineers as....

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....owhere in the declarations filed/records maintained, it was given by the manufacturers that the said machine works by washing. Also none of them have ever approached the Revenue to seek any opinion that there is confusion in the interpretation of the relevant entries of exemption notifications. Accordingly, extended period has been rightly invoked in these proceedings by the lower authorities." ....

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....rity that the conditions specified in the Cenvat Credit Rules are fulfilled. For this verification and quantification of duty liability, the matter is remanded back to the Adjudicating authority. The applicants should produce the required duty paying documents to the Adjudicating authority in order to claim the Cenvat Credit during the relevant period. Needless to say that Adjudicating Authority s....