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2011 (5) TMI 719 - CGOVT - Central ExciseRevision Application - rebate - reversal of the cenvat credit, the respondents have not availed the benefit of cenvat credit and hence, there is no violations of para 1.5(iii) of Part V of C.B.E.C. Excise Manual of Supplementary Instructions - respondents are eligible for rebate. It was observed by the Hon’ble Delhi High Court in the case of Grasim Industries Ltd. v. Union of India (2010 -TMI - 76123 - DELHI HIGH COURT) that rebate of duty paid on finished product is not available where rebate has been granted on duty paid on inputs. In the instant case, the subject matter of dispute is not simultaneous availment of input stage rebate and finished goods rebate. The crux of Hon’ble Delhi Court’s judgment is that such double benefit should not be extended. This subject case is not about double benefit of input stage and output stage rebate claim. Moresoever, the respondents have reversed the cenvat credit used for payment of duty on removal of scraps and as such there is no availment of double benefit of availing cenvat credit as well as input stage rebate claim. Revision application filed by commissioner of central excise rejected being devoid of any merit
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