Appeal can be filed against Excise Superintendent letter denying benefit 

Commissioner of Central Excise & ST, Surat Vs Sanofi India Limited  (CESTAT Ahmedabad)

CESTAT find that the only grievance of the Revenue in their appeal is that learned Commissioner (Appeals) should not have entertained the appeal against the letter written by Superintendent. In this regard we find that there is no dispute that appellant have sought allowance of credit in respect of input service attributed to dutiable goods which was very much in accordance with the Cenvat Credit Rules. The Superintendent vide letter

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