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TMI Blog2014 (1) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty has been paid - If there is a discharge of duty liability, which is more than the cenvat credit availed - the appellant reversed the cenvat credit which is according to the first appellate authority is ineligible – Following MAHINDRA AND MAHINDRA LTD. Versus COMMR. OF C. EX., MUMBAI-V [2010 (12) TMI 403 - BOMBAY HIGH COURT ] - the appellant has made out prima facie case for the waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct on which nil rate of duty was payable. The period involved in this case is June 2009 to August 2010. 3. Ld. counsel submits that the appellant had paid central excise duty on their final product sulphur during the relevant period holding it out as an excisable products, the first appellate authority has classified the said product under chapter head 2503.0090 which is indicated as nil tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product is nil, appellant herein is not eligible to avail the cenvat credit on the inputs on which central excise duty paid by the supplier of inputs. 5. On careful consideration of the submissions made by both sides, we find that the issue is an arguable one. We find that the appellant considered their final product as liable for duty and paid the central excise duty on it and also availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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