2017 (4) TMI 277

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....Jindal The appellant filed these appeals against the impugned orders. As issue is common in both the appeals, therefore, both are disposed of by a common order. 2. During the period June, 2010 to July, 2010, the appellant exported 13 consignments under LUT and 04 consignments were cleared on payment of duty in DTA. The appellant was manufacturing Homatropine Methyl Bromide (HMB) which is exempt ....

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....2004. It is his contention that Cenvat Credit is available to the appellant although their final product is exempted by exempt notification in the light of the decision of CCE Vs. Drish Shoes Ltd., 2010 (254) ELT 417 (H.P.), Repro India Limited Vs. UOI, 2009 (235) ELT 614(Bom.), Aurobindo Pharma Limited Vs. CCE, 2011 (265) ELT 358 and CCE Vs. Sharp Menthol (India) Ltd. 2015 (328) ELT 543 (Tri.-Del....

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....Counsel that impugned order be set aside. 5. On the other hand, Ld. AR reiterated the findings of the impugned orders. 6. Heard both the sides and consider the submissions and details. 7. On considerations of submissions made by both the sides, I find that the following issue has been framed:- A. Whether the appellant is entitle for Cenvat Credit on inputs used in manufacture of final product....

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.... on payment of duty. The said payment of duty shall amount to reversal of Cenvat Credit on inputs. Therefore, appellant is entitle for input which has been used in manufacturing of final goods cleared on Notification No.4/2006 ibid on payment of duty. 8. Further I find that in the case of CCE Vs. Drish Shoes Ltd. (supra) it has been held by this Tribunal that the goods have been cleared on paymen....