2018 (2) TMI 1302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue ORDER Per: Dr. D.M. Misra This is an Appeal filed against the Order-in- Appeal No.VAP-EXCUS-000-APP-86-14-15 dated 29.5.2014 passed by the Commissioner (Appeals) Central Excise, Customs & Service Tax, Vapi. 2. The short issue involved in the present Appeal is: whether the Appellants are entitled to take credit of the rebate amount rejected by the adjudicating authority. 3. Briefly sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng authority. 4. The ld. Advocate for the Appellant has submitted that in view of the judgment of the Govt. of India in the case of Re. Balkrishna Industries Ltd. - 2011 (271) ELT 148 (GOI) the amount of rebate claim rejected by the original refund sanctioning authority could be availed as credit by them and for which no permission was required from the Department. 5. Ld. A.R. for the Revenue ha....