2014 (4) TMI 187

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....e find that the appellants are engaged in the manufacture of Terry Towels which are exported by them. They are using the cotton yarn for the manufacture of said towels and are availing the credit of Basic Excise Duty as also Additional Excise duty (Textile and Textile Articles) (hereinafter referred to AED(T&TA) paid on the cotton yarn. In as much as their final product is being exported, they are....

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....find that the issue is no more res-integra and stands settled by the Tribunal's decision in the case of CCE Vs. Indo Dane Textile Industries 2007 (213) ELT 117 (Tri.-Del). The said decision of the Tribunal stands upheld by the Hon'ble Punjab & Haryana High Court when the appeal filed by the Revenue was rejected as reported in 2012 (275) ELT 189 (P&H). Another decision of the Tribunal in the case o....