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TMI Blog2017 (1) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant? - Held that: - Once the credit availed has been reversed it is to be considered as ab initio not availed as held in the case of Chandrapur Magnet Wires (P) Ltd. vs. CCE Nagpur [1995 (12) TMI 72 - SUPREME COURT OF INDIA] - the appellant will be eligible for the SSI benefit under N/N. 08/03. Payment of Excise duty under protest - rejection of refund claim - Held that: - since the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the crushing season of 2000-01 and 2001-02. The appellant cleared white as well as brown sugar under the cover of invoice at nil rate of duty availing the SSI Exemption number 08/03-CE dated 01.03.2003. One of the conditions of the notification is that no Cenvat Credit should be availed on input of capital goods in terms of condition no. 2 of the notification. The Department noticed that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appeals on merits on the basis of the appeal filed. Two appeals have arisen out of the same issue: i) Appeal no. E/ 79/12 has been filed requesting for refund of ₹ 15,317 for the reason that the benefit of SSI exemption already stands rejected and refund of ₹ 53,702/- has also been rejected. ii) The second appeal no. E/256/2012 challenged the rejection of refund of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under notification no. 8/03. 5. Now on the portion of the rejection of refund claim to the extent of ₹ 53,702/-. This refund claim for this amount stands rejected by Revenue by taking the view that the appellant is not entitled to SSI benefit. In view of my observation above, since the appellant will be entitled to the SSI benefit, the refund for the above amount will be admissible on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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