9911796707
TMI Blog2007 (11) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is filed by the Revenue against the Order-in-Appeal No. Pll/BKS/300/06 dated 16-11-06. 2. It is the contention of the ld. SDR that the ld. Commissioner (Appeals) has erred in allowing the appeal of the respondent. It is his submission that the provisions of Rule 6(3) are very clear, inasmuch, the appellant is required to pay the 10% of amount, having availed of Modvat credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed facts are that the respondent has used steel, cement in the prestressed cement for manufacturing of exempt product, as well as dutiable products without maintaining a separate account of inputs. It is also undisputed that the respondents had reversed the amount of the credit taken on cement which were used in the manufacture of prestressed cement cleared without payment of duty by availing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If it is undisputed that the appellant had reversed the Cenvat credit taken on inputs used in the manufacture of exempted products. I find that the decision of the Division Bench of the Tribunal in the case of Rashtriya Ispat Nigam Limited (supra) covers the issue in favour of respondent. 5. Accordingly, the impugned order does not suffer from any infirmity. The appeal filed by the Revenue is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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