2013 (9) TMI 1088

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....ain, Advocate, for the Appellant. Ms. S. Bector, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - As per the facts on records, the appellant is engaged in the manufacture of motor vehicles. They are fabricating bodies on duty paid chassis. In terms of Notification No. 3/2001, dated 1-3-2001 subsequently followed by Notification No. 6/2002, they were entitled to th....

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.... paid clearances as also exempted clearances and payment of 8% in terms of Rule 6(3)(d) is not sufficient, the conditions of Notification are violated. As such, the appellants are not entitled to the benefit of exemption notification. Accordingly the proceedings were initiated against them. The appellants during the course of adjudication, calculated the total credit availed by them in respect of ....

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....et Wires Ltd. v. C.C.E. - 1996 (81) E.L.T. 3 (S.C.). It stands held that when credit so availed is subsequently reversed, the situation would be as if no credit was ever availed. Reference is made to the following decisions : (1)     Asha Rubber P. Ltd. v. CCE, Ahmedabad-II - 2009 (233) E.L.T. 120 (Tri.-Ahmd.) (2)     Lifelong Appliances Lt....

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....of India - 2013 (287) E.L.T. 61 (Guj.). 5. The ratio of law declared by the above decisions to the effect that the credit initially taken if reversed subsequently is required to be considered as if no credit was ever taken and amounts to satisfying the condition of notification which are to the effect that no credit should be availed on inputs. We also note that Hon'ble Gujarat High Court'....