2019 (7) TMI 2053

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....dgement / Order / Decisions)<br>Dated:- 15-7-2019<br>Excise Appeal No. 50661 of 2015 WITH Excise Appeal No. 50662 of 2015, AND Excise Appeal No. 70012 of 2015, 70169 of 2018 - FINAL ORDER NOs. 71374-71377 / 2019<br>Central Excise<br>HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri A.P. Mathur, advocate for the Appellant in Excise Appeal No.5....

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.... 3. The beverages such as "Minute Made Nimbu Fresh", "Numbooz Masala Soda" and "Nimbooz" were manufactured by the appellant manufacturers. The dispute that arose was with respect to classification of the goods so manufactured as to whether the same were classifiable under Central Excise Tariff Item No.22021020 or 22029020 of the Schedule to Central Excise Tariff Act, 1985. The view of Revenue wa....

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....ve stated appeals confirmed by Original Authority holding the said beverages to be falling under Tariff Item No.22021020 are not sustainable. 6. We, therefore, allow all the appeals by setting aside the impugned orders except for the part of the Order-in-Original dated 28 October, 2014 in respect of M/s Brindavan Beverages Pvt. Ltd. where by cenvat credit to the tune of Rs.1,16,099/- already pa....