2007 (6) TMI 132

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.... reversal of credit made by them and has confirmed demands. 2. The appellants have been proceeded against the allegation that they have mis-utilised Cenvat credit in availing the same when the final product was exempted. The allegation is that they have not maintained separate accounts. Hence, duty has been demanded on that portion of the clearances which were cleared without payment of duty and for not having maintained separate accounts. The appellant's contention was that some parts of the goods were dutiable and duty was discharged on them. As regards the other portion of goods with NIL rate of duty, they had reversed the credit and since the credit has been reversed, the question of demanding duty does not arise, as it will lead to ....

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....d that a similar order has also been rendered by this bench in the case of Forbes Gokak Mills Ltd. v. CCE, Belgaum - 2007 (208) E.L.T. 521 (Tri.-Bang.). The findings recorded in Paras  4 and 5 are reproduced herein below. 4. On a careful consideration, we agree with the learned Counsel that the issue is covered in their favour in terms of the ruling rendered by his bench in the case of Reid and Taylor by Final Order No. 866/06 dated 5-5-06. The finding recorded in Para 4 to 6 is reproduced herein below :           4. The learned Advocate relied on the decision of the Apex Court in the case of Chandrapur Magnet Wires (F,) Ltd. v. CCE, Nagpur — 1996 (81) E.L.T. 3 (S.C.) wherein it is h....

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....        Grasim Industries Ltd. v. CCE, Indore - 2005 (66) RLT 363 (CESTAT-Del).           Wearwell Tyre & Tubes Inds. Pvt. Ltd. v. CCE - 2004 (165) E.L.T. 409 (Tri. -Del.)           Bharat Earth Movers Ltd. v. CCE, Bangalore - 2001 (136) E.L.T. 225 (Tri.-Bang.)           CCE, Mumbai-VII v. Pearl Polymers Ltd. - 2003 (158) E.L.T. 775 (Tri.-Mumbai)           Final Order No. 1260/2004 dated 21-7-2004 of CCE v. M/s. AVN Enterprises, Bangalore passed by SZB at Bangalore.         &....