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TMI Blog2015 (6) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be set aside - Decided in favour of assessee. - E/10527/2013-DB (E/Early Hearing/10008/2014) - ORDER No. A/11202/2014 - Dated:- 7-7-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For The Appellant : Shri Anand Nainavati (Advocate) For The Respondent : Shri S.K. Mall (A.R.) Per: Mr. M.V. Ravindran; This appeal is directed against OIO No.32/DEM/VAPI/2012, dt. 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of the said decision. 4. On careful perusal of the records, we find that the issue involved in this case is the simultaneous availment of benefits under notification nos. 29/2004-CE and 30/2004-CE. We find identical issue is decided by this bench in the case of M/s. Arvind Ltd. (supra) wherein in paragraph nos.11 and 12 we have recorded as under: '11. On the same issue, Hon ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics attracting nil rate of duty are exported and CENVAT Credit was not deniable to the appellants. Accordingly, appeals filed by the appellant s are allowed. 5. In view of the foregoing, we hold that impugned order in this case is liable to be set aside and we do so. 6. The impugned order is set aside and the appeal is allowed. (Operative part of the order pronounced in the Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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