TaxTMI 
TaxTMI 
2009 (8) TMI 481
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..... - The relevant facts of the case, in brief, are that the appellants were engaged in printing on steel sheets known as printed sheets, classifiable under sub-heading 7210.30 of the Schedule to the Central Excise Tariff Act, 1985. By notification No. 6/2002-C.E., dated 1-3-2002, as amended by Notification No. 16/2004-C.E., dated 28-2-2004 duty was reduced from 16% Ad valorem to 8% Ad valorem. The ....
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....ication order. 2. Learned Advocate on behalf of the appellants submits that they approached to the jurisdictional Asst. Commissioner on 2-2-2005 to allow the credit which was reversed by their sister unit. Thereafter, they took suo motu credit on 25-2-2005. He submits that by letter dated 1-3-2005 the jurisdictional Central Excise officers directed them to file refund claim under Section 11B of C....
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....e decision of the Tribunal in the case of UP State Sugar Corpn. Ltd. v. CCE, Meerut-I, reported in 2008 (230) E.L.T. 532 (Tri.-Del.) and Kyungshin Industrial Motherson Ltd. v. CCE, Chennai, reported in 2008 (228) E.L.T. 427 (Tri. - Chennai). He also relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Mumbai-I v. Bombay Dyeing & Mfg. Co. Ltd., reported in 2007 (215) E.L.T. 3 (....
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....Regarding utilization of credit, he submits that there is no material available that the appellants had not utilized the credit during the relevant period. 4. After hearing both sides and on perusal of the records, I find that the learned Advocate fairly submits that they have already reversed the credit in terms of the stay order. He also submits that they have filed refund claim of the said amo....