2016 (11) TMI 694

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....or Respondent: Shri G.P. Thomas, A.R. ORDER Per Dr. D. M. Misra Heard both sides. 2. This appeal is filed against the OIA No.194/2008(Ahd-I)CE/ID/Commr(A), dt.19.11.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 3. The brief facts of the case are that the Appellants are engaged in the manufacture of compressor and spares thereof, falling under Chapter 84 of Centra....

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.... they filed the refund claim for the balance amount of Rs. 4,31,400/- on 14.05.2008. A show cause demand notice was issued to them on 24.07.2008, proposing rejection of the said refund claim. On adjudication, the refund claim was rejected and aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, upheld the order of the Adjudicating Authority and rej....

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....o be reversed. 5. The learned Authorized Representative for the Revenue does not dispute the said facts. However, he submits that the matter should be remanded to adjudicating authority for ascertaining the proportionate credit on inputs attributable to exempted products and eligibility of refund. 6. I find that the Appellants are eligible to reverse the proportionate CENVAT Credit attributa....