(1.) SINCE the issue involved in all the three appeals are same, all the three appeals are taken up together for disposal, after granting stay, with the consent of both sides.
(2.) ALL the three appeals are directed against the order of the Commissioner (Appeals), wherein it was upheld that all the three appellants are liable to pay/reverse the excess deemed credit availed by the appellants.
(3.) THE relevant facts that arise for consideration are that the appellants are engaged in manufacturing and knitted garments. The appellants availed deemed credit as per the provisions of Rule 9A of Cenvat Credit Rules, 2002. The appellants availed credit of the inputs lying stock, in WIP and finished goods as per the rate notified in Notification No. 35/2003 C.E. (N.T.), dated 10th April, 2003. The Revenue issued a SCN for demanding the excess deemed credit availed by the appellants on the pretext that the appellants case of availing deemed credit is covered by the provisions of Notification No. 47/2003 -C.E. (N.T.), dated 17.5.2003. The appellants contested the demand on the ground that, when the deemed credit was availed by them the provisions of Notification No. 35/2003 -C.E. (N.T.) were in force, and not the provisions of Notification No. 47/2003 -C.E. (N.T.). The adjudicating authority confirmed the demand and also imposed penalty, on an appeal against the said order the appellants could not get any relief from the appellate authority. Hence this appeal.