MAHARASHTRA INSECTICIDES LTD Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) WE have taken up the Appeals for disposal even though various stay petitions have been posted for hearing, with the consent of both the sides and after waiving pre -deposit.

(2.) THESE are all the appeals filed by the appellants against the decision made in Order -in -Appeal Nos - 343 and 344 -C.E./Appeal/Bhopal/98, dated 15 -6 -1998 whereunder the Commissioner (Appeals) had allowed the departmental appeals filed against Order -in -Original Nos. 76/96, dated, 4 -6 -1996 and 78/96 dated 11 -6 -1996 passed by the Additional Commissioned of Central Excise, Nagpur. By his orders referred above the Additional Commissioner of Central Excise, Nagpur dropped the 6 show cause notices, 5 against appellants Maharashtra Insecticides Ltd. and one against the appellant Yawalkar Insecticides Pvt. Ltd.

(3.) THE Commissioner (Appeals) by the impugned order had reversed the finding of the Additional Commissioner, Nagpur, holding that the appellants were not eligible for benefit under provisions of Rule 57A, as Rule 57C debars from them availing credit if the final product are exempt.