2019 (6) TMI 948

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.... Shri Somnath Ganguli and Ms. Manasi Mukherjee, Advocates, for the Respondent. ORDER The Court : CEXA 89 of 2018 and GA 2904 of 2018 are treated as on day's list. 2. As the facts and the questions of law involved in this appeal are identical to CEXA 88 of 2018 and GA 2903 of 2018, an identical order is passed in this appeal and the application, which is as follows : "Mr. So....

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....items were brought from the open market and two items were manufactured by the appellant. 5. We have been unable to follow the reasons which have been advanced thereafter namely "when the export has been made and rebate has been claimed, in this situation the appellant is not entitled for double benefit as per Section 2(k) of the Cenvat Credit Rules, 2004." What rebate has been claimed by ....