2006 (6) TMI 451

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..... , JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The appellants are engaged in the manufacture of cotton fabrics etc. Prior to 9-7-04, they were availing Cenvat credit of Additional Excise Duty (AED) paid under the Additional Duties of Excise (Textiles Textile Articles) Act, 1978 on their input (cotton yarn). Notification No. 31/2004-C.E., dated 9-7-2004 exempted cott .....

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..... missioner between the above credit and a credit on input in stock on the date of SSI exemption is erroneous. Apart from the dispute in this case, we find that the credit in question can remain in the relevant account of the assessce without prejudice to the Revenue during the pendency of the appeal. Hence there will be stay of recovery as prayed for. (Order dictated and pronounced in open Court) .....

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