2017 (1) TMI 589

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.... Shri Rajesh Ostwal, Advocate for the appellants Shri S V Nair, Asstt. Commissioner (AR) for the respondent ORDER Per C J Mathew The short point for determination in this appeal of M/s Hindustan Platinum Ltd against impugned order-in-appeal no. 95-96/M-IV/2005 dated 24th June 2005 of Commissioner of Central Excise (Appeals), Mumbai IV is their eligibility to claim rebate of duty pai....

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....tention of Revenue that the assessee had earlier been classifying the goods under 7101.70 and changed the classification to a dutiable head in order to encash the accumulated CENVAT credit availed on inputs used in manufacture. Revenue alleges that  contacts  are in pieces whereas it appears from the documents pertaining to the domestic sale that goods were manufactured in running length....

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....ratus for switching or protecting circuits or making connection to or in circuits.  Reliance was also placed on the decision of the Hon'ble High Court of Bombay in Repro India Ltd v. Union of India [2009 (235) ELT 614 (Bom)] and in Commissioner of Central Excise, Mumbai-III v. Cipla Ltd [20115 (320) ELT 419 (Bom)]. 4. Learned Authorized Representative reiterated the contents of the impugne....

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....e consequent discharge of duty liability on clearance to a domestic consumer, it is not open to Revenue to insist that tax payable on exempt goods manufactured using inputs that are separately not identifiable with such exempt goods, and on which credit has been availed, is required to be discharged or that the benefits and privileges that may arise therefrom, in the form of rebate or refund, can ....