2011 (6) TMI 307

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..... ndents have not availed exemption on SS Patties and SS pattas captively consumed by them, they could have utilised the credit and there would not have been any accumulation of credit - no valid reason have been adduced to interfere with the order of the Commissioner (Appeals), appeal by the department is rejected. - E/1247/2006- Ex(BR) - - - Dated:- 29-6-2011 - Shri Justice R.M.S. Khandeparkar .....

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..... of Cenvat credit accumulated in view of export made of the SS utensils. The refund claim was rejected by the original authority holding that if the respondents have not availed exemption on SS Patties and SS pattas captively consumed by them, they could have utilised the credit and there would not have been any accumulation of credit. Commissioner (Appeals) has set aside the order of the original .....

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..... ssue stands decided by the Tribunal in respect of the same respondents in the Final Order dated 7.10.09 in Appeal No. 81/2005 relating to earlier period namely, December, 2004. The present dispute is for the subsequent period. In view of the detailed reasons recorded therein, the appeal of the department deserves to be rejected. As regards the submission of the learned Jt. CDR that the respondents .....

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