TMI Blog2009 (8) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ceramic Tiles manufactured by them, was not available inasmuch as the condition attached to the Notification does not stand fulfilled by them. Appellant reversed the credit. Held that- only objection for denial of benefit of notification by the revenue no longer survive, set aside the impugned order and allow the appeal with consequential relief to the appellants. - E/1044/2009 - A/1943/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was available only - "If no credit of the duty paid on the inputs used in or in relation to the manufacture of said Ceramic Tiles has been taken under Rule 3 or Rule 11 of Cenvat Credit Rules, 2002." As per the Revenue, appellants has availed credit in respect of MS angels/bars, grinding moulds, thus violating the condition of the Notification. 2. It is the appellant's contention that the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2008 (232) E.L.T. 580 (Guj.) = 2008 (12) S.T.R. 701 (Guj.) wherein the Tribunal's decision laying down that even if reversal of credit is as per the directions of the Tribunal, it has to be held as if no credit was availed. We note that both the above decisions are based upon the declaration of law by the Hon'ble Supreme Court in the case of Chandrapur Magnet Wires Pvt. Limited v. CCE - 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellants submits that they would not claim re-credit of the Modvat amount already debited by them. As such, we are of the view that only objection for denial of benefit of Notification by the Revenue no longer survive. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants. Stay petition as also appeal get disposed off in above terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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