2018 (2) TMI 384

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....ly hearing application, we allow the early hearing application. There are two more appeals numbering E/23070/2014 & E/21576/2015 listed for regular hearing in supplementary cause list. Since the issue involved in all the three appeals is identical, after granting early hearing, with the consent of both sides, we take up all the appeals for final decision at this stage itself. The details of the appeals are as follows: Sl. No. Appeal No. O-I-O No. and Date Period involved Duty and Penalty (Rs) 1 E/21263/2014 01/2014 dated 10/01/2014 01.03.2012 to 31.12.2013 4,89,96,301/- 50,00,000/- 2 E/21576/2015 09/HEB/COMMR/B1/2015 dated 31/03/2015 01.12.2013 to 28.02.2014 1,09,98,791/- 27,00,000/- 3 ....

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....al, DR for the Revenue. 4. It is the submission of the learned counsel that identical issue pertaining to the appellant for the earlier period came up before the Tribunal in which the issue was decided in their favour vide Final Order No. 20331/2016 dated 04.02.2016, in which the Tribunal has observed as under: "3 We find that the appellants manufacture two categories of goods namely packing material (falling under chapter 39) and Instant Food Mixes, Ready to Eat Food Products etc., where the appellants claim benefit of Notification No. 01/2011-CE dated 01.03.2011. 3.1 From the facts it is clear that the appellants are taking CENVAT credit on the inputs to the manufacture of first category of goods namely packing materi....

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....puts and they reverse the said credit, they would be entitled to the benefit of Notification. Hon'ble Supreme Court held that if credit has been taken but the duty is debited subsequently, benefit of exemption under Notification containing condition regarding non-availment of Modvat credit cannot be denied. 3.4 This Tribunal s decision in case of Century Fibre Plates Pvt. Ltd. vs. Commissioner of Central Excise, Hyderabad: 2014 (313) E.L.T. 278 (Tri.-Bang.) also makes this position clear that the appellants as the facts stand, are entitled to the benefit of Notification No. 01/2011-CE dated 01.03.2011. The appellants are certainly legally entitled to the claim the benefit of Notification No. 01/2011-CE dated 01.03.2011. Commissione....