Aravind Kumar, J. CEA. 11/2006 c/w. CEA 23/2005:-

The order dated. 01/06/2005 passed in Appeal No.E/248/2005 and Appeal No.E/277/2005 by the Customs, Excise, Service Tax Appellate Tribunal, Bangalore (hereinafter referred to as CESTAT), is under challenge by the Assessee and Revenue respectively. In these two appeals one by the Karnataka Soaps and Detergents Limited (Sandalwood oil Division Mysore) (herein after referred to as the Assessee, Mysore Unit) is filed against Commissioner of Central Excise Mysore (referred to as Revenue) and Other by Commissioner of Central Excise, Bangalore-III, Commissionerate, (hereinafter referred to as Revenue) filed against Karnataka Soaps & Detergents Ltd., (hereinafter referred to as Assessee, Bangalore Unit) is under challenge.

2. The facts in nutshell common to both the appeals are as follows: The Assessee, Bangalore Unit is manufacturer of Soaps, Detergents, Perfumery compounds, Sandalwood oil and is registered under the Central Excise, Act (hereinafter referred to as Act) and availed the benefit of Cenvat credit on inputs used in the manufacture of said goods. The Assessee is having its units at Mysore and Bangalore. The Assessee a