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TMI Blog2013 (9) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Ms. S. Bector, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - As per the facts on records, the appellant is engaged in the manufacture of motor vehicles. They are fabricating bodies on duty paid chassis. In terms of Notification No. 3/2001, dated 1-3-2001 subsequently followed by Notification No. 6/2002, they were entitled to the benefit of exemption subject to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances and payment of 8% in terms of Rule 6(3)(d) is not sufficient, the conditions of Notification are violated. As such, the appellants are not entitled to the benefit of exemption notification. Accordingly the proceedings were initiated against them. The appellants during the course of adjudication, calculated the total credit availed by them in respect of inputs used in the manufacture of exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 3 (S.C.). It stands held that when credit so availed is subsequently reversed, the situation would be as if no credit was ever availed. Reference is made to the following decisions : (1) Asha Rubber P. Ltd. v. CCE, Ahmedabad-II - 2009 (233) E.L.T. 120 (Tri.-Ahmd.) (2) Lifelong Appliances Ltd. v. CCE, Delhi-III - 2000 (123) E.L.T. 1110 (Tri.-Del.) (3) CCE, Delhi-IV v. M/s. Escorts Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit should be availed on inputs. We also note that Hon'ble Gujarat High Court's decision in the case CCE v. Ashima Dyecot Ltd. - 2008 (232) E.L.T. 580 (Guj.) = 2008 (12) S.T.R. 701 (Guj.) where the provisions of explanation to Rule 3, which also stands relied upon by the lower authorities in the present case, were taken note of it was held that reversal would amount no credit situation. Inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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