2007 (4) TMI 72

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.... that it is covered by the decision of the Larger Bench in Grasim Industries v. CCE, Indore reported in 2007 (208) E.L.T. 336 (Tri.-LB) = TIOL 2007-41-CESTAT -LB. Therefore, the appeal is taken up for final hearing at the instance of both the sides. 2. The appellant has challenged the order dated 20-12-06 of the Commissioner to the extent to which he has imposed condition of reversal of Cenvat ....

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....n, has contended that imposition of such a condition of reversal of Cenvat credit taken on inputs was contrary to the ratio of the decision of the Larger Bench in Grasim Industries v. CCE, Indore in Excise Appeal No. 925/2006 decided on 7-8-2006 [2007 (208) E.L.T. 336 (Tri.-LB). 5. The learned Authorised Representative for the department supported the reasoning of the Commissioner (Appeals) and....

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....vide any condition regarding reversal of credit taken in respect of inputs used on such goods. The Larger Bench did not agree with the view taken in Mafatlal Industries in which it was held that assessee had to reverse the credit taken on the inputs used in the goods on which the remission is granted. The Larger Bench approved the view taken in Inalsa Ltd. v. CCE, New Delhi, reported in 1997 (90) ....