2005 (7) TMI 506

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : S.L. Peeran, Member (J) (Oral)]. The stay application and appeal are taken up together for disposal as the issue lies on a short compass. The appellant factory stopped production completely at their unit at Amirpet and the same was informed to the Range Superintendent on 8-8-2002. By their letter dated 7-7-2003 addressed to the ACC, Hyderabad - E division, they contended that they have no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8(2) of Cenvat Credit Rules they contend that they are eligible for transfer of the credit at Amirpet. The Assistant Commissioner in the speaking order allowed the request. However, on an application field by the AC before the Commissioner (Appeals) the same was reversed. The Commissioner (Appeals) in the impugned order has confused the provisions of Rule 8 of the Cenvat credit rules. He has note .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X