2018 (3) TMI 982

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.... V. PADMANABHAN, TECHNICAL MEMBER Mr. Rajesh Chander Kumar, Advocate, For the Appellant Dr. J. Harish, AR, For the Respondent Per : V. PADMANABHAN The present appeal filed against the Order-in-Appeal No.155/2007 dated 30.8.2007 and Order-in-Appeal No.09/2007 dated 28.9.2007. The facts and circumstances are identical in both appeals; therefore, are taken up together for final disposal. ....

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....hich was rescinded w.e.f 1.3.2006). Accordingly, the proceedings were initiated against the appellant in respect of their both units by taking a view that appellant was not entitled to avail CENVAT credit which is sought to be demanded. Aggrieved by the impugned orders, the present appeals have been filed. 3. With the above background, we heard Shri Rajesh Chander Kumar, learned advocate for th....

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....bmission that the benefit of exemption Notification No.115/75 will not be available to the appellant and hence, they were required to make payment of duty. Once the Excise duty has been paid, he submitted that they will be entitled to the CENVAT credit and the department was not justified in demanding the reversal of CENVAT credit. 5. The learned DR for the Revenue justified the impugned order.....

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....redients using certain solvents. But, after considering the nature of operations carried out, we are of the view that it will not be correct to take the view that the appellant's industry falls within the categories of industries listed out in the Schedule to the Notification. The fact that solvent extraction is a process which is utilized within the factory cannot bring the factory within the pur....