2015 (10) TMI 1139

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..... fication No.30/2004-CE cannot be denied on the ground that CENVAT Credit was reversed after clearance of the goods. It is noticed that in the present case, the Appellant reversed the credit. We find that the Tribunal in the case of Omkar Textiles Pvt. Ltd (2013 (10) TMI 1298 - CESTAT AHMEDABAD) held that the quantum of CENVAT Credit reversed and there is no suppression of fact with intent to evade .....

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..... unt of CENVAT Credit of ₹ 1,56,885.00 on the date of opting of Notification No.30/2004-CE (supra). The Appellant upon detection by the Central Excise Officers, immediately reversed an amount of ₹ 1,56,885.00 on 30.01.2010 vide RG-23A Part II Entry Serial No.20/2010, dt.30.01.2010. A Show Cause Notice dt.22.03.2011 was issued proposing to deny the benefit of exemption notification No.30 .....

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..... c) Mangal Textile Pvt.Ltd. Vs CCE Ahmedabad-I 2014 (311) ELT 707 (Tri-Ahmd) d) Modern Petrofils DTY Division Vs CCE Vadodara 2014 (313) ELT 545 (Tri-Ahmd) 3. It is consistently viewed by the Tribunal that the benefit of Notification No.30/2004-CE cannot be denied on the ground that CENVAT Credit was reversed after clearance of the goods. It is noticed that in the present case, the Appellant .....

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