2017 (5) TMI 327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (Technical) For Appellant: Shri Sameer Chitkara, A.R. (Addl. Commissioner) For Respondent: Shri Amol P. Dave, Advocate ORDER Per: Dr. D.M. Misra These appeals have been filed by the Revenue against OIO No.09/COMMR/2005, dt.26/05/2005, passed by Commissioner of C.Ex. & S.Tax, Ahmedabad-III, in non-compliance with the provisions of Rule 6A of CESTAT (Procedure) Rules, 1982 inasmuch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of Notification No.15/1994-CE wrongly inasmuch as they failed to fulfill the conditions of non-availment of MODVAT Credit on the inputs used in the manufacture of exempted goods, demand notice was issued to them for recovery of duty with interest and with proposal for penalty; also personal penalty on other respondents. On adjudication, the learned Commissioner has dropped the demand on the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he credit was reversed on the inputs used in the manufacture of finished goods which were cleared claiming the benefit of exemption Notification No.15/1994, dt.01.03.1994. The learned Advocate submits that the issue is no more res integra integra, which was considered specifically by Hon'ble Allahabad High Court in Hello Mineral Water (P) Ltd Vs UoI - 2004 (174) ELT 422 (All.) and subsequently fol....