TMI Blog2015 (10) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... linkers) and processed material lying in the factory as on 31.03.2007 - Held that:- Punjab & Haryana High Court in the case of CCE Chandigarh Vs. M/s C.N.C. Commercial Ltd - [2007 (10) TMI 203 - HIGH COURT PUNJAB AND HARYANA ] dismissed the appeal on the identical issue Notification No.08/2001-CE, dt.01.04.2001 - Similar view was taken by Hon'ble Andhra Pradesh High Court in the case of Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Appellants are engaged in the manufacture of Cement Clinkers classifiable under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. On 01.04.2007, they opted SSI exemption under Notification No.8/2003-CE, dt.01.03.2003 as amended. The issue involved in this case is as to whether the Appellant while opting SSI exemption, they are required to reverse the CENVAT Credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gth and find that no question of law warranting admission of the appeal would arise. There are findings of fact recorded by the Commissioner (Appeals) as upheld by the Tribunal to the effect that the assessee-respondent had correctly availed and utilized the credit of duty paid by them on those inputs when these final products were chargeable to excise duty. It has further been found that there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Tribunal in the case of H.M.T. Vs Commissioner of Central Excise, Panchkula - 2008 (232) ELT 217 (Tri-LB) held that the input-credit legally taken and utilized on the dutiable final products, need not be reversed on the final product becoming exempt subsequently. 4. In view of the above discussion, I find that the impugned order cannot be sustained and it is set aside. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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