9911796707
TMI Blog2016 (12) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... PLA - Held that: - at the time of exemption Notification No. 30/2004-CE came into effect, there was no provision for reversal of credit in respect of inputs contained in the said exempted goods or lying as such for the reason that credit was availed prior to issuance of the exemption notification and at the time of availment of credit there was no bar and the CENVAT credit availed was correct and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed from CENVAT credit account and partly from PLA. Subsequently the appellant realized that CENVAT credit was not required to be reversed, they filed refund claim for an amount of ₹ 32,88,680/- and the same was rejected by the adjudicating authority vide order-in-original dated 26/04/2005. The respondent filed appeal before the Commissioner (Appeals) challenging the order-in-original and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the CENVAT credit reversed by the respondent is in confirmation with the condition of Notification No. 30/2004-CE. Therefore, there is no question of refund of the same. The Commissioner (Appeals) erred in allowing the appeal of the respondent. 3. Shri V.M. Doiphode, Learned Counsel for the respondent submits that the present case is not on the eligibility of the Notification No. 30/2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 (320) ELT 357 (Mad.) ii. Commissioner of Central Excise, Bangalore v. Tafe Ltd (Tractor Division) 2015 (322) ELT 864 (Kar.) iii. Commissioner of Central Excise, Rajkot v. Ashok Iron and Steel Fabricators 2000 (140) ELT 277 (Tri.-LB) iv. Commissioner of Customs Central Excise, Meerut -I v. Apco Pharma Ltd. 2015 (319) ELT 641 (Uttarakhand) 4. We have carefully considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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