2009 (11) TMI 802

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....nt. ORDER I have heard both sides. 2. The lower appellate authority has held that the appellants are not eligible for refund of the duty paid on HSD oil as the same is not covered under Rule 2(k) of the Cenvat Credit Rules. 3. Smt. Nisha Bineesh, ld. Counsel for the appellants states that as per the Circular No. 799/32/2004-EX dated 23-9-2004 issued from file No. F/261/27/3/200l-CX-8, an 100% ....

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....th sides, I find that the cited circular dated 23-9-2004 makes a reference to the Notification No. 18/2004-C.E. (N.T.) dated 6-9-04. The said notification amends the Central Excise Rules and allows 100% EOUs to utilize the Cenvat credit for payment of duty in respect of goods cleared for domestic tariff area. The circular dated 23-9-04 and the notification dated 6-9-04 both relate to utilization o....