2008 (7) TMI 324

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.... Dr. M.K. Rajak, SDR, for the Respondent. [Order]. - These nine appeals involve a common issue according to the appellant and accordingly they have been taken up together. The common issue involved in these cases is admissibility of interest on the Cenvat credit which was refunded as per provisions of Rule 5 of Cenvat Credit Rules. The Commissioner (Appeals) has rejected the claim for interest ....

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....y me in subsequent paragraphs. 3. First of all, in view of provisions of Proviso (c) to sub-section (2) of Section 11B, I find that provisions of Section 11B and consequently Section 11BB are clearly applicable and therefore appellants are entitled to interest. Further, I also find that CBE&C Circular No.130/41/95-CX, dt.30-5-95 included receipt of credit of duty paid on excisable goods used as....

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....ejection. His observations explaining the reason are as under: "The applicants have submitted that they were eligible for interest in terms of Hon'ble Tribunal judgment in the case of M/s Rajalaxmi Textile Processors P. Ltd. v. CCE, salem - 2005 (188) E.L.T. 123 (Tri-Chennai) and CCE - Mehsana v. Annapurna Plastopack P. Ltd. - 2004 (167) E.L.T. 529 (T). On going through the said judgments, I fi....

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....llahabad v. Ram Swarup Electricals Ltd. - 2007 (217) E.L.T. 12 (All.), it was held that no time limit was applicable for availing Cenvat credit before amendment to Rule 57G. In the case of CCE Aurangabad v. Terna SSK Ltd. - 2007 (209) E.L.T. 194, it was held that in the absence of provisions of Section 11A are not applicable in case of reversal of credit under Rule 57CC of erstwhile CER, 1944. In ....