2007 (10) TMI 105

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..... led on such goods. - E/1785/2006 - A/1420/2007-WZB/C-IV/(SMB), - Dated:- 4-10-2007 - IN THE Shri M. V. Ravindran, Member (J) [Order per]- This appeal is directed against the Order-in-Appeal No. PII/019/06 dt. 02.02.2006. Vide which the Ld. Commissioner (Appeals) has set aside the order-in-original. 2. The respondent is absent despite notice nor there is any request for adjournment. .....

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..... Ld. Commissioner (Appeals) that as long the said rejected goods are lying in the factory premises, the respondents cannot be made reverse the credit availed on such goods. The findings of the Ld. Commissioner (Appeals) are as under:- "I find that the appellants have reversed Cenvat credit along with interest since the goods were not subjected to any process amounting to manufacture as provided .....

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