TMI Blog2015 (10) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... rted at [2009 (3) TMI 975 - SUPREME COURT], it has been held that the reversal of credit would amount to non-availment of credit under Notification No. 30/2004-CE. So, we do not find any reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue. - Appeal No. : E/807/2007 - ORDER No. A/10860/2015 - Dated:- 24-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August 2004 to June 2005, reversed the proportionate input credit of ₹ 8,01,977/- for the basic excise duty and for ₹ 15,257/- towards education cess, where they availed exemption under Notification No. 30/2004-Central Excise. The demand was raised on the ground that they have availed credit initially and reversed subsequently, which is not permissible. 3. We find that the issue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxx xxx xxx xxx Even otherwise, Rule 3 says that the manufacturer or producer of the final product or provider of output services shall be allowed to take credit on various items enumerated therein. This issue had come up for consideration before the Allahabad High Court in the case of Hello Minerals Water (P) Ltd. v. Union of India, reported in 2004 (174) E.L.T. 422 (All.), wherein it is h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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