2016 (8) TMI 984

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....or the Petitioner : None For the Respondent : Ms. Neha Garg, Advocate ORDER PER: V. PADMANABHAN: This appeal is directed against the order dated 15.05.2007 passed by the Commissioner (Appeals), who upheld the original order dated 29.08.2006 passed by the Assistant Commissioner of Central Excise. The appellant is a manufacturer of Humidification Plants, cooling plants etc. The dispute c....

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....the exemption for the clearance of his final products in the next financial year subject to the same condition as those enumerated above and the transitional provision outlined in Rule 11(2) of the Cenvat Credit Rules, 2004. 2. A manufacturer who opts for exemption from the whole of the duty of excise leviable on goods manufactured by him under a notification based on value or quantity of clear....

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....thority the benefit of the exemption Notification No. 8/2003-CE was sought to be denied and the excise duty payable on the final products cleared availing the exemption was demanded. This demand was also upheld by the Commissioner (Appeals). Hence the present appeal before us. 4. Appellant has submitted that they have subsequently reversed the credit of duty on the inputs attributable to those ....