2014 (1) TMI 1792

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....onal Commissioner (A.R) ORDER S. S. Kang (Vice President) Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 3. The brief facts of the case are that appellants are engaged in the manufacture of Anti HIV formulations and were working under the Cenvat Credit Scheme. The appellants were availin....

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....en rightly availed and rightly utilized on payment of duty. Therefore, the reversal of credit availed on inputs is not to be reversed at the time of availing exemption notification and relying upon the following decisions of the Honble High Courts: (i) Commissioner of Central Excise Vs. HMT (TD) Ltd. 2010-TIOL-316-HC-P&H-CX (ii) Ranbaxy Laboratories Ltd. Vs. Commissioner of C. Ex....

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....uydhiana reported in 2011 (269) ELT 257 (Tri.-LB) and in the case of Khanbhai Esoofbhai Vs. Collector of Central Excise, Calcutta reported in 1999 (107) ELT 557 to submit that refund of credit is not admissible. 7. We find that the claim of the appellant was rejected on merits by the lower authorities on the ground that the appellants required to reverse the credit of duty paid on inputs contai....