2012 (12) TMI 179

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..... ion 11A of CEA, 1944 and show-cause notice was confirmed by the Original Authority under Rule 14 of the CCR 2004 - Commissioner (Appeals) in para 11 of the Order-in-Appeal has given a finding that Rule 14 is not applicable in the present case - assessee while opting for SSI exemption is not required to reverse the CENVAT credit - pre-depoist is waived - Appeal No.E/1938/10-MUM - S/93/12/SMB/C-IV .....

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..... regarding the CENVAT credit in respect of assessee availing small scale exemption has been settled by Tribunal and the Hon'ble High Court. He relied on the decision of this Tribunal in Order No. A/797/09/SMB/C-IV Dated 15.12.2009 in the case of CCE, Nashik vs. Tirupathi Pipes Allied Inds. Pvt. Ltd. where in appeal filed by the Revenue was dismissed relying on the judgment of Hon'ble High Court o .....

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..... oth sides, I find that in the present case show-cause notice was issued under Rule 14 of the CENVAT Credit Rules 2004 read with Section 11A of CEA, 1944 and show-cause notice was confirmed by the Original Authority under Rule 14 of the CCR 2004. While Commissioner (Appeals) in para 11 of the Order-in-Appeal has given a finding that Rule 14 is not applicable in the present case. Moreover, I find th .....

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