2017 (2) TMI 252

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....ondent by : Shri L Patra, Authorised Representative ORDER Per Shri Ashok Kumar Arya 1.0 The appellant viz., M/s Blue Blend Ltd, is in appeal against OIA no. 20/2008/AHD-I dt 20.2.2008 passed by the Commissioner (Appeals). 1.1 The impugned order in appeal dtd 20.2.2008 upholds the Order in Original dtd 18.9.2007 passed by the Joint Commissioner, which confirms the demand and recovery of the dee....

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....h they failed to avail. However, the adjudicating authority as well as the appellate authority did not appreciate the submissions made by the appellants and confirm the recovery of deemed credit availed by the appellants under Notification NO. 6/2002-CE(NT) dt 1.3.2002. iii) The Ld Advocate relied on the Tribunal decision in the case of CCE, Ahmedabad vs Blue Blends India Ltd - 2003(159)ELT.36 (....

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....e 3 of the Cenvat Credit Rules 2002. 6. After careful consideration the facts of the case and submissions of both sides, it appears that the provisions given in Para 4 of the Notification No 6/2002-CE(NT) dt 1.3.2002 are very clear when it states that this Notification is not applicable to a manufacturer (other than composite mill), who avails any credit under Rule 3 of the Cenvat Credit Rules 20....