2017 (12) TMI 436

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....R.) ORDER A/13361-13362/2017 Per: Dr. D.M. Misra These two appeals are filed against order-in-appeal No.SIL-EXCUS-000-COM-035-14-15 dated 26.05.2015 passed by the Commissioner of Central Excise, Vapi. Briefly stated facts of the case are that the appellant are engaged in the manufacture of goods falling under Chapter 63 of Central Excise Tariff Act, 1985. During the period i.e. 07.12.2....

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.... had been exported. It is his contention that in the event credit is required to be reversed then the same should be re-calculated accordingly. He submits that even though this issue of computation mistake was raised before the adjudicating Commissioner during the course of adjudication, no finding has been recorded on the actual amount of credit involved on the inputs attributable to the manufact....