TaxTMI 
TaxTMI 
2012 (7) TMI 816
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...., for the Respondent. ORDER After hearing both sides, I find that the appellant is a unit located in Jammu and engaged in the manufacture of menthol, De-mentholised oil. The appellant was availing the benefit of area based exemption Notification No. 56/2002-C.E., dated 14-11-2002. In terms of said notification, a manufacturing unit is required to first discharge his duty liability by utilisi....
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....s were not having duty paying documents, they did not take any credit against the said rejected consignment. 3. The duty in respect of clearances made in the month of December, 2006 was partly paid in cash. When the appellants claimed refund of such duty paid in cash, the lower authorities held that they should have availed the credit in respect of the returned and received back goods in t....
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....turned goods in the absence of documents. However, in the present case, the Revenue has taken a U-turn, merely because the unit is located in Jammu and Kashmir and is required to first exhaust the credit and then use the PLA for payment of balance amount of duty and such duty paid out of PLA is to be refunded to them. 5. The Revenue's contention that the appellant should have taken the cre....
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....he assessee to take credit in such a situation and is not enforcing him to take the credit. 6. In any case, such credit is required to be taken on the basis of duty paying documents and other relevant documents. In the present case, when the goods are returned by the consignee, the duty paying documents are not available. As such, assessee could not have taken the credit. And in fact, the ....