2006 (11) TMI 517

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..... ember (J)]. After hearing both sides and considering their submissions, we find that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal for disposal. 2. The appellants are engaged in the manufacture and sale of refined edible oil (Heading 15.02 of the CETA Schedule) and they are availing Cenvat credit on .....

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..... taken on Hexane received in the factory and used in or in relation to the manufacture of both the dutiable and exempted products was reversed by the party. In other words, they chose to exercise the first option and, in fact, did more than that. In the circumstances, there was no room for the Department to demand 8% of the price of the exempted products. Hence the impugned order, wherein it is adm .....

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