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TMI Blog2009 (11) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) No. 191-CE/MRT-II/2007 dated 27-8-2007. 2. Heard both sides. 3.1 The relevant facts, in brief, are that the respondent is a manufacturer of sugar and molasses and is availing Cenvat credit on various inputs. By a show cause notice dated 17-8-2006, Cenvat credit amounting to Rs. 87,209/- on paints and primer was sought to be denied. Further a sum of Rs. 7,152/-availed on white le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the appeal by the Department is against the same order, he cannot deal with the matter as the doctrine of merger will apply. 4. Learned SDR submits that there were two distinct issues namely, the eligibility of credit on paints and primer and the eligibility of credit on white lead and red lead before the original authority. The original authority made decisions on both the issues, one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides I hold that the decision of Commissioner (Appeals) in the appeal by the party related to eligibility of credit on white lead and red lead. The issue in the Department s appeal before Commissioner (Appeals) was the eligibility of Cenvat credit on paints and primer which is a different issue. Therefore, the doctrine of merger will not apply. Therefore, the order of the Commissioner (Appeals) d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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