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TMI Blog2014 (6) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... -C.E., dated 8-7-1999, which entitles the manufacturer to claim refund of duty paid out of PLA would not be treated as exempted goods and the Cenvat credit on such inputs shall be admissible. Commissioner (Appeals) has not taken note of the said Rule, while directing the deposit of Rs. 20 lakhs. As per the learned advocate, his intention was drawn to the same. As regards endorsement, it stand clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have a good prima facie case in its favour and no pre-deposit directions should have been made by the Commissioner (Appeals) - Matter remanded back - Decided in favour of assessee. - E/57815/2013-EX(SM) - Final Order No. A/57256/2013-SM(BR) - Dated:- 26-7-2013 - Ms. Archana Wadhwa, Member (J) Shri A.K. Mishra, Advocate, for the Appellant. Shri S.K. Panda, AR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty by exhausting the Cenvat credit and then to pay the balance amount of duty out of PLA. The duty paid out of PLA is subsequently refunded to the manufacturer. The lower authorities entertained a view that inasmuch as the duty paid by the inputs manufacturer was subsequently refunded to him in terms of said area based exemption notification, it has to be held as if the inputs received by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004 are specific to the fact that any clearance made in terms of Notification No. 33/99-C.E., dated 8-7-1999, which entitles the manufacturer to claim refund of duty paid out of PLA would not be treated as exempted goods and the Cenvat credit on such inputs shall be admissible. Commissioner (Appeals) has not taken note of the said Rule, while directing the deposit of Rs. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise authorities for denial of Cenvat Credit of Excise duty paid on the same. As such, I find that the appellants have a good prima facie case in its favour and no pre-deposit directions should have been made by the Commissioner (Appeals). Inasmuch as he has not decided the appeal on merits, I set aside the impugned order and remand the matter to the Commissioner (Appeals) with directions to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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