TMI Blog2018 (5) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2008. In that circumstance, it cannot be said that the respondent is not entitled for benefit of exemption N/N. 8/2003-CE dated 01.03.2003 - demand set aside - appeal dismissed - decided against Revenue. - E/2520/2011 - Final Order No. 62002/2018 - Dated:- 28-3-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Tarun Kumar, AR for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent has reversed cenvat credit of ₹ 13.76 Lacs demand opting of the exemption but on 08.04.2008, the respondent paid the remaining amount through PLA. The revenue is of the view that as the respondent has not reversed the cenvat creit prior to opting of exemption 01.04.2008, therefore, they are not entitled to avail benefit of exemption Notification No. 08/2003-CE. In these set of facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent as they are not entitled to benefit of exemption Notification No. 8/2003-CE dated 01.03.2003. 4. Heard the parties and perused the record. 5. We find that the similar issue came up before this Tribunal in the respondent's own case for the earlier period Vide Final Order No.A/61732-61733/2016-EX(DB) dated 29.11.2016 wherein this Tribunal held that although the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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