2007 (6) TMI 421

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....lant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - 1.Heard both sides. 2. The appellants are aggrieved by an order that out of the total refund claims of Rs. 7,00,111/- the claim of Rs. 79,177 (vide R.C. 18-11-2003 for June 2003) was  found to be not eligible under the Cenvat Rules as the refunds were eligible only to credits availed under Rule  3 and not Rule 9....

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.... were enacted specifically to provide for granting one time credit in respect of textile and textile articles. The one time credit availed by the appellants on textile and textile articles, is allowable under these special provisions. Therefore, the appellant's arguments that one-time credit is allowed under Rule 3(2) has no merit" is not upheld because transitional credit is covered under 3(2) it....

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....s assumed by the lower authorities.  The use of the word "or any reason" and "shall be allowed" in the Rules are relevant and cannot be ignored.   The matter therefore requires to be re-examined by the original authority.  5. As regards the other 4 claims the finding of the Commissioner to the effect "....thus there has to be co-relation between the inputs used and fina....