2013 (2) TMI 568

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..... credit wrongly availed by the assessee in respect of the bought out items, the value of which is not included, in the assessable value of the finished goods. The adjudicating authority confirmed the demand of CENVAT Credit availed by the applicant. In these circumstances, the rebate claim if filed by the respondents to be kept pending till the disposal of the appeal. - E/1191/2012-Mum - S/1625/1 .....

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..... t out items, which were not required for their final product nor the value of such goods were added to the assessable value of the finished goods. Hence the findings in impugned order that the respondents are entitled to rebate claim is beyond the scope of show cause notice. 4. The respondents submitted that respondent also filed appeal i.e Appeal no. E/1094/2012 against the same impugned order .....

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