TMI Blog2016 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim received in cash by the appellant. Therefore, the Cenvat credit utilized for payment of SED was made good by the appellant taking on account of payment of SED through Cenvat credit account of which claim received was paid through PLA. In these circumstances, we hold that appellant has correctly taken the Cenvat credit in their Cenvat credit account being a peculiar situation in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yres. The appellant has exported Tractor Rear Tyres on payment of duty, i.e., BED at the rate of 16% and SED at the rate of 8% and filed rebated claim. Rebate claim was sanctioned. Later on it was realized that they were not required to pay SED at the rate of 8% on the exported goods. Therefore, the amount of excess rebate claim sanctioned to the appellant on account of SED was demanded which appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the same which was paid by them through PLA on reversing the same and excess rebate claim was allowed to them. Therefore, they have correctly taken the Cenvat credit in their account on SED in the light of the decision of this Tribunal in the case of Hind Spinners v. CCE, Bhopal - 2005 (187) E.L.T. 266 (Tri. - Del.) and in the case of Ramesh Enterprises v. CCE, Coimbatore - 2005 (191) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we hold that appellant has correctly taken the Cenvat credit in their Cenvat credit account being a peculiar situation in the matter. In these circumstances, we hold that appellant has taken Cenvat credit correctly as initially appellant has taken Cenvat credit in their Cenvat credit account on procurement of input/capital goods which was used for payment of SED by the appellant. 7. In these ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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