2009 (12) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f gross weight and net weight. Held that- it is only a procedural error for which credit cannot be denied. It is more so as it was not necessary to take credit immediately on receipt of inputs/payment of service tax and it can be taken at any time. - E/460/2005 - 1945/2009 - Dated:- 17-12-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri T.H. Rao, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion in the case of Ammonia Supply Company v. CCE, New Delhi - 2001 (131) E.L.T. 626 (Tri.-Del.), in which the tribunal had decided in favour of the respondents that the process undertaken by them did not amount to manufacture. 3. We find that the view taken by the Tribunal was also approved by the Hon'ble Supreme Court in the case of CCE, Mumbai v. BOC (I) Ltd. - 2008 (226) E.L.T. 323 (S.C.). We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X