2006 (11) TMI 509

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..... : M. Veeraiyan, Member (T)]. This is a Departmental Appeal against the Order No. KKS/SURAT/57/2001 dated 26-4-01 passed by the Commissioner (Appeals), Central Excise Customs, Surat, by which he has allowed the appeal of the party. 2. Heard the Id.DR. None appeared for the respondents. 3. The original authority denied the Cenvat Credit on the ground that the credit has been taken on dut .....

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..... d issue that any Notn. can have only prospective effect unless such an intent is explicit in the Notification itself. The appellants have elaborately stated the circumstances in which there was delay in availing of modvat credit. There is also documentary evidence to show that the matter was under correspondence and finally on obtaining clarification from the Supdt. (Bond), Customs House, Kandla, .....

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