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TMI Blog2017 (6) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative ORDER Per: Dr D.M. Misra These two appeals are filed against OIA-18-19-AHD-I-CE/MM/COMMR-A-/AHD dt 15/03/2011 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-I 2. The brief facts of the case are that both the appellants are engaged in the manufacture of Textile Articles by processed Fabrics and Made-up Textile Articles. The appellants were selling the said prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recting reversal of the credit of Rs. 19,56,618/- in accordance with Rule 6 of CCR of 2004. The appellant, thereafter, reversed the credit on 20.12.2010 and being aggrieved by the said communication dt 01.12.2010 filed an appeal before the Ld Commissioner (Appeals). 3. Similarly, in the case of Mahalaxmi Fabrics Mills they have availed Cenvat Credit of Rs. 7,62,413/- of the Service Tax paid durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices cannot be denied to them under Rule 6(i) of CCR 2004 for the reasons that the provisions of Sub Rule 1,2,3, and 4 of Rule 6 of CCR, shall not be applicable that excisable goods removed without payment of duty are cleared for export under the terms of CER, 2002. It is his contention that the issue is no more res integra and covered by the judgment of Hon'ble Himachal Pradesh High Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Bombay High Court and Himachal Pradesh High Court, it is necessary to examine the facts in detail. Therefore, the matter may be remanded to the Adjudicating Authority for ascertaining the facts in detail and passing an appropriate order accordingly. 7. Heard both sides and perused the records. 8. I find that the appellant had filed appeal against the communication of the Dept dtd 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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