2009 (11) TMI 970 - AT - Central Excise

Summary

Issues involved:
The issue involves whether the respondent was entitled to avail CENVAT Credit on inputs used in the manufacture of exempted final products when such final products were cleared on payment of a specific percentage of the value of the goods.

Judgment Details:

Issue 1:
The appeal filed by the Revenue questioned the entitlement of the respondent to avail CENVAT Credit on inputs used in the manufacture of exempted final products. The Commissioner (Appeals) relied on a previous decision in favor of the assessee. The department contested the Order-in-Appeal dated 15.6.2006, which was dismissed by the Tribunal in a separate case. The Tribunal's order concluded that the Revenue's appeals lacked merit, and as it has attained finality, the present appeal of the Revenue is to be dismissed.

Decision:
The impugned order is sustained, and the appeal by the Revenue is dismissed.