2015 (10) TMI 1234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e For The Respondent : Shri P.M. Dave & Shri Paritosh Gupta, Advocates Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, we find that respondents were engaged in the manufacture of Processed Fabrics and availed benefit of exemption Noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of CCE vs. Ashima Dyecot Limited - 2008 (232) ELT 580 (Guj.) and dismissed the appeal filed by the Revenue. The relevant portion of the said decision is reproduced below:- "7. Even Rule 6(3) of the Cenvat Credit Rules, 2004 says that notwithstanding anything contained in sub-rules (1) and (2), the manufacturer or the provider of output service, opting not to maintain separate accounts, shall fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e inputs. Hence, the benefit has to be given of the notification granting exemption/rate of duty on the final products since the reversal of credit on the input was done at the Tribunal's stage. While arriving at this conclusion, the Allahabad High Court has referred to various judgments under which such reversal was made subsequently and still the benefit was given to the assessee." 4. The Hon....