TMI Blog2011 (6) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... t was payable, CENVAT credit cannot be denied unless the excess duty paid has been refunded - The appeal is allowed and the stay application also stands disposed of. - ST/S/15/2011 and ST/19/2011 - 623/2011 - Dated:- 2-6-2011 - Dr. Chittaranjan Satapathy, J. Shri S. Muthuvenkataraman, Advocate for the Appellants Shri C. Rangaraju, SDR for the Respondent Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the appellants that they had entered into contracts with the transporters for carrying the impugned goods through road transport only but due to transport strike the road transporters on their own carried the goods from Tuticorin to Vapi in Gujarat by rail from the appellant s factory to the rail head and from the rail head at Vapi to Silvasa were carried by road partly. It has also been ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Considering the fact that the appellants have taken only credit of tax paid by them which in the first instance was not payable, there can be no demand against them as no revenue has been lost to the exchequer by merely taking credit of the amount which in the first place was not recoverable from them. Hence, ends of justice would be met if the demand is set aside along with the demand of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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