2015 (6) TMI 745

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..... Ravindran; This appeal is directed against OIO No.32/DEM/VAPI/2012, dt. 20.12.2012. 2. The relevant facts that arise for consideration are appellant during the period 07.12.2008 to 06.07.2009 availed simultaneous exemptions granted under notification no.29/2004-CE, dt. 09.07.2004 as amended and also notification no.30/2004-CE as amended. It is the case of the revenue that appellant could not av .....

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..... e have recorded as under: '11. On the same issue, Hon'ble High Court of Himachal Pradesh, in the case of Commissioner of Central Excise Vs. Drish Shoes Ltd. (supra), while dealing with the question of refund under Rule 5 of the CENVAT Credit Rules, 2004 held as under: '20. In view of the above discussion, we hold that an assessee, manufacturing goods chargeable to nil duty, is eligible to av .....

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