2010 (5) TMI 279

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..... 5/15/2003-Cus. (TU) dated October 1998 for availing the impugned exemption under Notification No. 19/1997-C.E., dated 1-3-1997. Held that – department’s appeal allowed but original authority directed to requantify duty, demand and interest. Allowing cum duty benefit and after adjusting 8% Cenvat Credit reversed. - E/960/2003 - 567/2010 - Dated:- 19-5-2010 - Ms. Jyoti Balasundaram, Vice-Presid .....

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..... ant for research purposes. 4. The learned Chartered Accountant for the respondent pleads for cum-duty assessment and for adjustment of 8% Cenvat credit reversed in respect of the impugned goods. We find that the submissions made by him in this regard are reasonable. 5. Hence, we set aside the impugned Order-in-Appeal insofar as it relates to duty demand and interest concerned and allow the Dep .....

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