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TMI Blog2017 (5) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... aiming the benefit of the exemption notification and it was held that credit availed of and reversal would amount to the effect as if the same was not availed - refund allowed - decided in favor of appellant. - Customs Appeal No. 121 to 125 of 2012-SM - A/10870-10874/2017 - Dated:- 17-4-2017 - Dr. D. M. Misra, Member (Judicial) Shri Hardik Modh, Advocate for the appellants Dr. J. Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These appeals are filed against the respective Orders-in-Appeal No.38 to 42/2012/Cus/Commr(A)/ Ahd passed by the Commissioner(Appeals),Customs, Ahmedabad. 2. Briefly stated facts of the case are that the appellants had availed benefit of Exemption Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification No. 102/2007 dt. 14.9.2007. Similar issue has been dealt by Hon ble Gujarat High Court in the case of Ashima Dyecot Limited reported as 2008 (232) ELT 580 (Guj.). , in the context of eligibility of Notification 30/2004 CE, where the condition was non-avaiment of Credit on the inputs; the circumstance was similar to the present one, that is, the credit initially taken, but later reversed while claiming the benefit of the exemption notification. Their Lordships laying down the principle observed as follows: 6. The findings rendered by the Honourable Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. (supra) are clearly applicable to the present matters. In that case also, the case of the Department was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took the view that the claim for exemption of duty on the disputed goods cannot be denied on the plea that the assessee has taken the credit of the duty paid in the inputs used in manufacture of these goods. The ratio laid down in this decision is squarely applicable to the facts of the present case and maintenance of separate books of accounts at the initial stage cannot be considered to be a condition precedent for the purpose of claiming the benefit of exemption to the respondent-assessee. 8. Since the Tribunal has correctly applied the law laid down by the Honourable Supreme Court and the issue is well settled, we are of the view that no question of law, much less any substantial question of law, arises out of the order of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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