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TMI Blog2014 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... is exactly equivalent to the amount of excise duty paid by not availing the exemption, the consequence is revenue neutral and hence demand for such wrong availment of credit rightly quashed by the Tribunal. - Decided in favor of assessee. - E/284/2010 - FINAL ORDER No. 40368 / 2014 - Dated:- 4-7-2014 - P K Das, J. For the Appellant : None For the Respondent : Shri K P Muralidharan , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be considered as non-excisable. The adjudicating authority dropped the proceedings initiated in the show cause notice dated 29.02.2000. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal filed by the Revenue and set aside the adjudication order. Hence, the appellant filed this appeal. 2. None appears on behalf of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of revenue neutral situation. 4. At the request of the Bench, the Ld. Advocate J. Shankararaman , placed the following decisions as under:- a) CCE, Vadodara Vs. Narmada Chematur Pharmaceuticals Ltd. - 2005 (179) ELT 276 (S.C) b) CCE, Ahmedabad Vs. Narayan Polyplast 2005 (179) ELT 20 (S.C.) c) Stumpp Scheule Somappa Ltd. Vs. CCE, Bangalore 2008 (191) ELT 1085 (Tri .- Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd (supra), the Tribunal following the decision of the Honble Supreme Court in the case of Narmada Chematur Pharmaceuticals Ltd. (supra ), observed that while paying duty on final product, entire cenvat credit stands reversed and it is revenue neutral. In the present case, it is seen that the appellant paid duty on the final product Supari and availed cenvat credit. There is no averment that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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