- (1.) Going through the matter, particularly, the judgment of the Customs, Excise and Service Tax Appellate Tribunal and hearing the learned counsel for the parties, we are of the view that the matter is squarely covered by the judgment of this Court in 'Crane Betel Nut Powder Works v. CCE, Tirupathi' [2007 (210) E.L.T. 171] which has been followed in 'Satnam Overseas Ltd. v. CCE, New Delhi' [2015 (318) E.L.T. 538] as well as 'Servo Med Industries Pvt. Ltd. v. CCE, Mumbai' [2015 (319) E.L.T. 578].
(2.) This appeal is squarely covered in favour of the assessee. The appeal is, accordingly, allowed.
(3.) As a consequence, refund, if any, admissible to the appellant shall be given in accordance with law. Civil Appeal No. 4915 of 2006 ;