2007 (11) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his appeal has been filed against the Order No.186/2006-C.E., dated 14-6-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Shri G. Venkatesh, the learned Consultant, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. We heard both sides. 4. The learned Consultant briefly explained the facts of the case. The appellants are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT account without obtaining any permission. The original authority demanded the amount of Cenvat Credit taken by the appellant. The appellants approached the Commissioner (Appeals) and the Commissioner (Appeals) has given a finding that there is no provision for the appellant to take the credit back. The only course open to them is claiming refund in the normal course. Therefore, he has uphel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;    (iii) Priya Blue Industries Ltd. v. CCE & C, Rajkot - 2001(132) E.L.T. 381 (Tri. - Mumbai)           6. On the other hand, the learned Departmental Representative urged that even though the appellants are entitled for the credit, once they had reversed   it, there is no provision either in the Rules or in the law....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellants have relied on certain decisions, which hold that no permission is needed for re-credit in respect of wrong reversal. These decisions will prevail over the single member decision relied on by the learned DR. It is also to be borne in mind that it is not the case of the Revenue that the appellants are not entitled for the credit. in these circumstances, it would be very harsh to deny ....