2017 (1) TMI 356

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....r the Appellant. Shri Kushara Mahajan, Advocate, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The Revenue has filed these appeals against the impugned orders wherein the Commissioner (Appeals) has held that the respondents have taken credit correctly. As the issue involved in all these appeals is common, therefore, all the appeals are disposed of by this common orde....

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.... the Commissioner (Appeals) who hold that at the time of procuring the inputs, their final product was dutiable, therefore they have rightly availed the credit on the inputs and at the time of clearance of final product, they have opted the exemption under Notification No. 50/2003-C.E. ibid, therefore, they are not required to reverse the credit already availed by them. Aggrieved with the said ord....