TMI Blog2009 (3) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... DTA sales, credit is admissible to the recipients - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - E/104-105/2009 - A/546-547/2009-WZB/AHD - Dated:- 6-3-2009 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri Mukesh C. Dhruve, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. In this appeal, appellants are challenging the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal in Sanghi Textile Ltd. reported in 2006 (206) E.L.T. 854 (Tri.-Bang.)], wherein it was held that deemed credit can be availed for the goods which are cleared to 100% EOU and refund claim of deemed credit is admissible. On the other hand, learned DR relies on the decision of Hon ble Madras High Court in the BAPL Industries Limited case [2007 (211) E.L.T. 23 (Madras)] and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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