2009 (7) TMI 136

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....lant. Shri Manish Mohan, SDR, for the Respondent. [Order]- This appeal is filed by the appellant against the order-in- appeal confirming the demand against the appellant imposed by the Assistant Commissioner, Central Excise Mumbai. 2. Brief facts of the case are that the appellant is engaged in the manufacture of refined edible, vanaspati oil and acid oil. While refined edible oil is exem....

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....at the exempted goods were cleared by them in the month of February 2005 whereas the credit was taken in the month of December 2005. Therefore, the question of payment of duty on exempted products does not arise as credit was taken nine to ten months after the clearance of exempted products. This was the first instance where they have availed the credit and earlier they have not taken credit again....

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....pellants for availing the benefit as they have reversed the credit is required to be accepted in terms of the judgments cited by them. Thus, all these four appeals are allowed with consequential relief, f any". S. Shri J.C. Patel, Ld. Advocate further relied on Magtech Mobilespares Pvt. Ltd. v. CCE, Belapur - 2006 (205) E.L.T. 481 (Tri.-Mumbai) wherein it was held that "in the present case the ....

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....In the circumstances, there was no room for the department to demand 8% of the price of the exempted products". 10.       He further placed reliance on Satyakala Agro Oil Products Ltd. v. CCE, Guntur - 2008 (223) E.L.T. 441 (Tri-Bang.) and Ballarpur Industries Ltd. v. CCE, Nagpur - 2006 (201) E.L.T. 146 (Tri.-Mumbai). 11.       On t....