2007 (6) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ambi Reddy, Authorised Representative (JDR). ORDER T.K. JAYARAMAN, MEMBER (T) 1. This appeal has been filed against the Order-in-Original No. 02/2006 dated 15.05.2006, passed by the Commissioner of Central Excise, Bangalore. 2. The appellants availed Cenvat Credit on certain inputs and the said inputs were used for the manufacture of both dutiable and exempted goods. Even though Cenvat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4. The appellants approached the Tribunal and the Tribunal remanded the matter to the Commissioner for de novo consideration after examining all the relevant records by the Final Order No. 789/2005 dated 17.05.2005. In pursuance of the said Final Order, the Commissioner passed the De novo order which is impugned in the present case. In the impugned order, the Adjudicating authority has confirmed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y have reversed the credit availed on the inputs used in the manufacture of exempted final products. In these circumstances, the appellants would not be covered by Rule 57AD(2) of the Central Excise Rules, 1944 read with Sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2001/2002 and there is no requirement for payment of 8% of the price of the exempted final products. The issue is decided in the....