2009 (12) TMI 759

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....Respondent. ORDER This is an appeal by the Department against the order of the Commissioner (Appeals) No. 496/KKG/RTK/2007 dated 12-12-2007. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondents manufacture Made Ups falling under Chapter 63; fabrics which are inputs have suffered both BED and AED (T & T) and accordingly, Cenvat credit of both the duties was tak....

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....said decision and relying on the decision of the Tribunal in the case of C.C.E., Rohtak v. M/s. Indo Dane Textile Industries - 2007 (213) E.L.T. 117 allowed the appeal of the manufacturer. 4. Learned SDR relies on the decision of the Hon'ble High Court of Bombay in the case of C.C.E, Nagpur v. Indorama Textiles Ltd. - 2006 (200) E.L.T. 3 (Bom.). He seeks setting aside the order of the Commissio....

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....al products for export was on payment of duty of only basic excise duty and claim for rebate, there was no bar to avail the refund of credit in respect of duty of AED (T & T) in terms of Rule 5 of the Cenvat Credit Rules, 2002. The same stands approved by the Division Bench of the Tribunal in the case of Mittal International cited supra. Further, the learned Advocate submitted that the Department'....