2016 (9) TMI 367

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....Revenue ORDER Per Shri H. K. Thakur The present Appeal has been filed by the Appellant against Order-in-Appeal No.69/KOL-II/2011 dated 22.06.2011 passed by the Commissioner of Central Excise(Appeals), Kolkata-II as first appellate authority. 2. Shri K.K.Banerjee (Advocate) appearing on behalf of the Appellant argued that Appellant is manufacturing excisable goods falling under Chapter ....

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.... (i) Commissioner of Central Excise, Chennai v. Magtorq (P) Ltd. [2008 (229) ELT 691 (Tri.-Chennai)] (ii) Mukerian Papers Ltd. v. Commissioner of C.Ex., Chandigarh [2004 (165) ELT 329 (Tri.-Del.)] 3. Shri A.Roy, Supdt.(AR) appearing on behalf of the Revenue argued that in both the relied upon case laws Appellant has reversed proportionate Cenvat Credit pertaining to the exempt....

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....hennai in the case of Commissioner of Central Excise, Chennai v. Magtorq (P) Ltd. (supra) on the same issue has held as follows in para 3:- "3. Heard both sides. There is no dispute that MPL manufactures only one category of final product, namely, gear boxes using common inputs. As per the ratio of the decision of the Tribunal in Mukerian Paper Ltd. (supra) erstwhile Rule 57AD and current....

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....covered by the invoice dated 24-6-2004. In the circumstances, I do not find any reason to interfere with the orders of the Commissioner (Appeals) passed following the ratio of the decision of this Tribunal. Accordingly, the appeal filed by the Revenue is dismissed." 5.1 In the above case law CESTAT, Chennai has relied upon the case law of CESTAT Delhi in the case of Mukerian Papers Ltd. v. Comm....