2005 (5) TMI 594

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.... Respondent. [Order per : S.S. Sekhon Member (T)]. - Heard the DR and considered the material. Appellants had taken credit on certain Capital Goods brought in their factory for use in the manufacture of excisable goods. 1.2 It is found that, the proceeding were initiated by denying the benefit of eligibility to Capital Goods under Rule 57Q vide notice dated. 29-11-1996. The appellant....

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....n examining the provisions of Section 11B and Explanation of Refund and considering the decision in case of Raghuvar India 2000 (118) E.L.T. 3 (S.C.), re-credit of the debit entry made pursuant to notice dated 29-11-1996, which I were not required as per CCE(A) order dated 10-10-1997, the same was required to be effected as debit/refund as debits uncalled for to the appellants. The denial on basis....