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TMI Blog2017 (7) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... spective effect - reliance placed in the case of M/s Bhusan Power & Steel Ltd. Versus Commissioner of Central Excise & Customs, BBSR II [2013 (11) TMI 843 - CESTAT KOLKATA] - appeal allowed - decided in favor of appellant. - E/234/2009-SM, E/916/2008-SM - 20868-20869/2017 - Dated:- 30-5-2017 - Shri SS Garg, Judicial Member Shri GL Shiva Dass, Advocate, For the Appellant Dr. Harish J, Deputy Commissioner, For the Respondent Per: SS GARG The appellants have filed these two appeals against two different impugned orders passed by the Commissioner. The issue involved in both the appeals is identical, therefore both the appeals are being disposed of by this common order. The details of both the appeals are given herein bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of both dutiable as well as exempted bulk drugs, the appellants have taken credit at the time of receipt of such inputs in their factory and have reversed proportionate credit attributable to exempted goods at the time of removal from the factory and this fact is specifically recorded in the show-cause notice and in para 2 of the Order-in-Original. Further in respect of the common inputs used in manufacture of exempted bulk drugs cleared for export under bond appellants have not reversed the credit taken on such inputs, Appellants have also not taken credit on the inputs used exclusively in the manufacture of exempted bulk drugs cleared for export under bond. The appellants have also stated entire information about the reversal of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee Hundred and Sixty only) representing the duty amount payable under Rule 6(3B) of Cenvat Credit Rules after adjusting the proportionate credit reversed by the appellant. Aggrieved by the said order, appellant has filed the present appeals. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned orders are not sustainable in law as the same is contrary to the statutory provisions and binding judicial precedents, He further submitted that the appellants have reversed the credit taken on the common inputs used in the manufacture of exempted bulk drugs and dutiable bulk drugs proportionately. Such proportionate reversal of credit has been accepted as sufficient compliance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Engineers Pvt. Ltd Vs. CCE, Bangalore - 2010 (258) E.L.T. 456 (Tri. -Bang.) b) Bhushan Power Steel Ltd. Vs. Commr. of C.Ex. - 2014 (301) E.L.T. 353 (Tri. -Kolkata) c) Commr, of C.Ex. Vs. Burn Standard Co. Ltd. - 2013 (295) E.L.T. 671 (Mad.) d) Shree Rama Multi Tech Ltd. Vs. UOI - 2011 (267) ELT 153 (Guj.) e) CCE, Salem V. Burn Standard Co. Ltd. - 2013 (295) ELT 671 (Mad) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material and the case laws and the decisions cited supra, I am of the view that this issue is no more res integra and has been settled in favour of the appellant by various d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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