2016 (3) TMI 154

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....) For the Petitioner : Shri S. Nanchuk, Authorized Representative (Jt. CDR) For the Respondent : None. ORDER PER. B. RAVICHANDRAN :- The Revenue filed this appeal against the order dated 26/04/2006 of the learned Commissioner (Appeals). The facts of the case, in brief, are that the respondent are engaged in the manufacture of Solvent Extracted Refined Soya Oil subjected to Central E....

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....es, 2002. Aggrieved by the said order, the assessee filed appeal before the Commissioner (Appeals) who set aside the original order and allowed their appeal. Aggrieved by the said order, the Revenue is before us in appeal. In the appeal, it was submitted that the respondent did not maintain separate accounts which is in violation of Rule 6 (3) (b) of Cenvat Credit Rules, 2002 and hence the Origina....

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....roducts generated during the course of manufacture of refined oil and there was no need for reversal of any credit in view of supplementary instructions contained in CBEC Excise Manual readwith Board Circular dated 03/04/2000. In any case since the assessee has reversed the full amount, there is no question of any proceedings and confirmation of demand against the assessee. We find that there is n....