9911796707
TMI Blog2007 (5) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This Department s appeal is against the order of the Commissioner (Appeals) No. 97/2006/31 (BVR)/Commr(A)/MM/Raj dated 6-2-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The respondent received generators (which were originally imported by M/s. DLF Industries Limited, Faridabad) in their factory by way of purchase. (b) The generat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal which was decided against the Department by order of the Tribunal dated 28-10-04 as reported in 2004 (178) E.L.T. 1060. Against the order of the Tribunal dated 28-10-04, the Department went in Tax Appeal No. E/862/05. The Hon ble High Court vide their order dated 12-1-2006 dismissed the appeal of the Department. (f) It was submitted that against the order dated 12-1-2006 of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling. If the generators were received before 1-4-2000 and also installed before 1-4-2000, obviously, there can be no dispute and the ceiling of 75% of overall credit would be applicable. If the goods were received after 1-4-2000 and installed thereafter, there can be no dispute that the entire credit shall be available in two instalments. 5. Here is the case where admittedly the goods were recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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