2011 (8) TMI 980

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....indran: This Stay Petition has been filed by the Revenue for staying the operation of impugned order passed by Commissioner(Appeals). 2. On perusal of the records and after hearing both sides for some time, we find that the appeal itself can be disposed of, as the issue involved in this case is already decided by this Bench in appellants own case as reported in 2010 (254) ELT 467 (Tri-Ahmd).....

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....o itself makes it clear that the restriction is applicable only in respect of Cenvat credit claimed as refund and is not applicable to terminal excise duty paid as drawback by under Foreign Trade Policy. Further, the CBEC Circular also supports the case of the appellant and the relevant paragraph is reproduced below: EOUs are entitled to avail CENVAT Credit Scheme w.e.f.  6-9-2004 vide Not....