2009 (5) TMI 393

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..... and perused the records. 2. Cenvat credit was disallowed on the ground that credit was availed on the strength of TR-6 challans during the period March, 2005 to June, 2005 in respect of GTA service. It is seen that the issue has already been decided in favour of the assessee by the Tribunal in the case of Lahiri Laminates (P.) Ltd. v. CCE [Final Order No. 70/2009-SM(BR), dated 9-1-2009]. The Trib .....

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..... for taking Cenvat credit was introduced in the Cenvat Credit Rules only by Notification No. 28/2005-CE and, therefore, prior to 16-6-2005 TR-6 challan was not a valid document for taking Cenvat credit. 2. I have carefully considered the submissions from both the sides. Since, the issue stands decided in the Appellant's favour by the above-mentioned judgments of this Tribunal, the impugned order .....

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