9911796707
TMI Blog2005 (7) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority rejecting the refund claim of Rs. 1,72,305/- of the appellants. 2.The facts are not much in dispute. The appellants are engaged in the manufacture of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r claim through the order-in-original and the Commissioner (Appeals) has affirmed the said order. 3.The ld. Counsel has contended that since the goods were neither exempt from duty nor attracted nil rate of duty under the Notifications No. 64/95, dated 16-3-1995 and 10/97, dated 1-3-1997, the appellants are entitled to the refund of the amount in dispute which they wrongly debited @ 8% of the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 6 of Cenvat Credit Rules. After having availed the exemption from payment of duty under the above said notifications, the appellants cannot be legally permitted to take this stand that the goods were neither exempt from payment of duty nor chargeable to nil rate of duty. They legally could not claim Modvat credit in respect of the inputs utilized by them in the manufacture of the goods clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile deciding the stay matter in Falcon Systems Pvt. Ltd. v. CCE, Chennai [2002 (147) E.L.T. 288 (Tribunal-Chennai)] that the appellants-therein were eligible to take the Modvat credit if they paid duty wrongly out of Modvat credit A/c while supplying the goods to the Department of Atomic Energy under exemption Notification No. 10/97-C.E., date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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