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TMI Blog2021 (4) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... DER This appeal has been filed by M/s Ram Ratan Wires against order demanding reversal of Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004. Appeal has also been filed by Shri Sunil Rathi, Manager of the appellant firm. 2. None appeared on behalf of the appellant. 3. Learned Authorised Representative relies on the impugned order. 4. None appeared on behalf of the appellant. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the respondents under CT-2 certificates to the cycle tyre manufacturer who exported the tyres under the bond at nil rate of duty. But on this very ground the credit for the earlier period was also sought to be denied to the respondents by the Department, and the same was not accepted by the Tribunal, vide Final Order No. A/58/2001/NB, dated 12-1-2001. The validity of that order was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was upheld by Hon'ble Supreme Court reported at Commissioner vs. Aarti Steels ltd. 2004 (167) E.L.T. A174 (S.C.). Similar issue was examined in the case of M/s Dharamsi Morarji Chemical Co Ltd. vs. Commissioner of Central Excise, Raigad 2010-TIOL-586-CESTAT-MUM. In the said order, following was observed : The Apex Court has held in that case the reversal of Cenvat credit of 10% under Rule 6 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to this case wherein it was held that the appellants were clearing the Spent Sulphuric Acid under Chapter X Procedure to various manufacturers of fertilizers against CT-2 Certificates. The obligation is on the receiver of such goods to use the same in a specified industrial process. In case, the goods received under this procedure were not used for specified industrial process, the person who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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