2017 (3) TMI 1197

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.... Ramesh Nair 1. The appellants are engaged in the manufacture of excisable goods viz., P & P medicaments falling under Chapter 30 the CETA, 1985. They were clearing their goods on payment of duty as well as under exemption on certain inputs are exclusively used in the manufacture of exempted goods, the appellants have availed Cenvat Credit. The case of the department is that Cenvat Credit is no....

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....y for the exempted goods. However, subsequently this judgement of the Supreme Court, Orissa Extrusions - 2000 (115) ELT 30 (SC) was dissented by the Apex Court's judgement in the case of Amrit Paper - 2006 (200) ELT 365 (SC). In view of this judgement, Shri Sejpal, learned Advocate submits that now they are not contesting the demand of Cenvat Credit. However, the defence is only for contesting the....

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....on the Tribunal order No.A/20/14/SMB/C-IV dated 23/12/2013 in the appellant's own case on the identical facts and the Tribunal decided to waive the penalty imposed by the lower authorities relying upon the decision of this Tribunal in the case of Aurobindo Pharma Ltd. - 2011 (265) ELT 358 (Tri.-Bang). 3. On the other hand, Shri H.M. Dixit, learned Assistant Commissioner (AR) appearing on behalf....