2017 (5) TMI 270

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.... Per: Dr. D.M. Misra Heard both sides. These appeals are filed against the respective Orders-in-Appeal No.38 to 42/2012/Cus/Commr(A)/ Ahd passed by the Commissioner(Appeals),Customs, Ahmedabad. 2. Briefly stated facts of the case are that the appellants had availed benefit of Exemption Notification No.102/2007-Cus dated 14.9.2007 during the relevant period on the sale of imported goods on w....

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....ling the refund claims. Hence, they fulfilled the condition of the Notification No.102/2007 dt. 14.9.2007. He submits that the issue is covered by the ratio laid down by the Hon'ble Gujarat High Court in the case of C.C.E. vs. Ashima Dyecot Limited 2008 (232) ELT 580 (Guj.) 3. Ld. A.R. for Revenue reiterates the findings of the Commissioner (Appeals). 4. There is no dispute of the fact that ....

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....Chandrapur Magnet Wires (P) Ltd. (supra) are clearly applicable to the present matters. In that case also, the case of the Department was that reversal of credit entries is not permitted by the rules. The assessee is not entitled to remove the copper wires without payment of duty since credit of the duty paid on the inputs used in the manufacture of copper wire had already been taken in accordance....

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.... of final products on which duty will have to be paid and in view of this clarification by the Department, the Court saw no reason that why the assessee should not make a debit entry in the credit account before removal of the exempted final product and hence, it cannot be said that the assessee has taken credit for the duty paid on the inputs utilised in the manufacture of the final exempted prod....