TMI Blog2016 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ted availing exemption under notification 50/2003-CE - Held that:- no legal basis found in such assertion of Revenue that when the respondent is aware that they are going to claim full exemption of their final product based on notification no. 49/03 and 50/03, they should not have availed credit. It was contended by the Revenue that the respondent postponed the availment of area based exemption on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) - FINAL ORDER NO. 51991/2016-EX(DB) - Dated:- 20-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri M.R. Sharma, DR for the Applicants None present for the Respondent ORDER The appeal by Revenue is against order dated 30.05.2008 of Commissioner (A) Meerut. 2. The brief facts of the case are that the respondent are engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order allowed the appeals to set aside the original order. Aggrieved by this revenue is in appeal. 3. The Ld. AR elaborated on the grounds of appeal and submitted that the whole purpose of capacity expansion is to avail exemption under the said notification. The respondent deliberately chosen to delay the availment of exemption notification in order to avail credit on various capital goods. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of availing the said credits. Legal position in this matter is well settled as revenue itself admits in the grounds of appeal by referring to Hon ble Supreme Court s decision in the case of CCE Vs. Dai Ichi Karkara Ltd. 1999 (112) ELT 353 (SC) 1996 (85) ELT A67 (SC), Tribunal s decision in the case of Hindustan Coca Cola Beverages (P) Ltd. Vs. CCE-2005 (187) ELT 318 (T-Mumbai) and Kerala High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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