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TMI Blog2018 (3) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid on the said irregular credit is also recoverable. Appeal allowed - decided in favor of appellant. - Appeal No. E/12780/2014-SM - Final Order No. A/ 10573 /2018 - Dated:- 26-3-2018 - Dr. D. M. Misra, Member (Judicial) For the Appellant : Mr. Anil Gidwani (Consultant) For the Respondent : Mrs. Nitina Nagori (A.R.) ORDER Per : Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. VAP-EXCUS-000-APP-71-14-15 passed by Commissioner of Central Excise (Appeals), Vapi. 2. The short issue involved in the present appeal is: whether the appellants are entitled to re-credit of duty of ₹ 3,67,713/- and refund of ₹ 80,904/- paid as interest on account of various issues/ objections raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has submitted that the goods were received in their factory and utilized in the manufacture of finished goods and there is no dispute of the fact that applicable duty as mentioned in the invoices had been duly discharged. Accordingly, CENVAT Credit availed on such triplicate copy of invoices cannot be denied in view of the judgment of this Tribunal in the case of CCE Vadodara vs Steelco Gujarat Ltd. 2009 (242) ELT 229 (Tri. Amd.). 5. On the issue of admissibility of credit of ₹ 1,49,181/- and refund of interest on ₹ 63,259/- paid on the said credit amount, the Ld. Advocate has submitted that they are engaged in the manufacture of dutiable goods and also undertake job work on behalf of the principal manufacturer. In the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates to input credit. 7. Heard both the sides and perused the records. 8. I find that undisputedly the appellant had received input materials against Invalidation letter issued by DGFT as per Notification No. 44/2001-CE(NT) dated 26.06.2001, however the condition laid down under clause-(ii) and (xii) of the said Notification had not been complied with. The said condition read as follows: (i) . (ii) the provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed, mutatis mutandis; (iii) (iv) (v) (vi) (vii) (viii) the goods shall be exported following procedures specified in the Ministry of Finance (Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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