TMI Blog2019 (12) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 30/2004-CE contained condition of non availment of Cenvat Credit in respect of input, input service and capital goods, therefore, the exemption is not absolute exemption. Hence, as per rule 11 of Cenvat Credit is not required to be reversed. On the identical issue this Tribunal in the case of M/S PATODIA FILAMENTS PVT. LTD., SHIVKARAN CHOUDHARY VERSUS C.C.E. S.T., -VAPI (VICE-VERSA) [ 2019 (4) TMI 435 - CESTAT AHMEDABAD] has held that the Cenvat Credit was held to be admissible and the same was not required to be reversed. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 10523 of 2014 - A/12491/2019 - Dated:- 16-12-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the identical issue has been decided by this bench vide order No. A/10640-10642/2019 dated 04.04.2019. 3. Shri. Vinod Lukose, Learned Superintendent (AR) appearing for the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the adjudicating authority has ordered for reversal of the accumulated credit on the ground that the appellant was availing the exemption notification No. 30/2004-CE, therefore, required to reverse the credit in terms of Rule 11(3)(ii). We find that such condition for reversal is only in respect of the exemption notification, which is absolute exemption, whereas, in the present case notification No. 30/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Wearit Global Ltd. 2018 (8) TMI 1094-CESTAT, Janson Textile Processors 2018 (7) TMI 850-CESTAT-Chennai and Sitaram India Ltd. 2018 (10) TMI 11-CESTAT-New Delhi, the credit stands allowed to the manufacturer. 7. We, therefore, allow the appeals filed by both the Appellants with consequential reliefs, if any. Revenue s appeal being involved the amount less than ₹ 20Lakhs is dismissed on the ground of Government s litigation policy instruction F.No. 390/Misc/116/2017-JC dated 11.07.2018. 5. It can be seen from the above decision of this Tribunal being involved identical issue, the Cenvat Credit was held to be admissible and the same was not required to be reversed. Following the ratio of the above Judgment, we set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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