2008 (8) TMI 160

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..... porter – held that for availment of credit it is not necessary that a person so registered must have premises of his own – credit cannot be denied – credit eligibility not depends on assessee having own premises - E/645/2007 - A/1738/2008-WZB/AHD - Dated:- 18-8-2008 - Ms. Archana Wadhwa, Member (J) Shri S.R. Prasad, SDR, for the Appellant. None, for the Respondent. [Order]. - Being .....

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..... nal Adjudicating Authority, who sanctioned the rebate claims by observing that the goods have actually been exported and the duty was paid on the material and the Revenue does not have any case. 3. Being aggrieved with the above order, Revenue further filed an appeal before Commissioner (Appeals), who also rejected the Revenue's appeal, which is impugned before me. 4. Commissioner (Appeals .....

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