2010 (9) TMI 1106

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....agaraja Rao ORDER M. V. Ravindran (Judicial Member) This appeal is filed by the Revenue against the Order-in-Appeal No. 36/2009 (H-IV) CE dated 30.09.2009 vide which the learned Commissioner (Appeals) has set aside the OIO that rejected the refund claim filed by the assessee. 2. The relevant facts that arise for consideration are the respondents herein are manufacturers of Man made Fab....

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.... and also on the inputs in WIP and finished goods. The Adjudicating Authority did not agree with the contentions and rejected the refund claim while the learned Commissioner (Appeals) has set aside the said order relying upon the decision of the Tribunal in the case of CCE, Tirunelveli Vs. Jaison Garments 2009 (239) ELT 194(Tri.-Chennai). Aggrieved by such an order, the Revenue is before the Tribu....

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....2008 (232) ELT 217 (Tri.-LB)and also on the decision of Mardia Chemicals Ltd. Vs. CCE, Rajkot 2006 (199) ELT 110(Tri.-Mumbai). 6. I have carefully considered the facts and the submissions made by both sides and perused the records. I find that the dispute in this case is regarding the reversal of the amount of Cenvat credit on the inputs lying in stock as such and also on the inputs in work-in-....

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.... Jaison Garments before the Honble High Court of Madras and the matter is still pending. 9. I find on perusal of the said case law in the Jaison Garments (supra), that the facts are identical and the entire judgment has been reproduced by the Commissioner (Appeals) in his OIA in paragraph Since the issue is squarely covered by the decision of the Tribunal, I do not find any merit in the appeal ....