9911796707
TMI Blog2006 (6) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... . - M/s. Bilt Industrial Packaging Co. Ltd. (BILT) has filed this appeal. In the impugned order, the Commissioner (Appeals) has upheld the order of the lower authority. During the year 2002-03, BILT availed exemption under Notification No. 6/2002-C.E., dated 1-3-2002, which extended full exemption to the first clearances of paper and paper boards manufactured from raw materials other than bamb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. 2. The ld. Counsel for the appellants reiterates the grounds taken in the appeal. It is submitted that Rule 9(2) as such applied only in respect of units which opted to avail exemption in respect of all the final products manufactured and cleared by the assessee. The appellants did not disturb the opening balance of input credit relatable to finished products covered by the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udhiana reported in 2005 (187) E.L.T. 57 (T) = 2005 (69) RLT 598 (Cestat-Del.). In the first case, the Tribunal had interpreted the scope of the Rule 57H of erstwhile Central Excise Rules, 1944 (CER). The Tribunal had held that the assessee in that case had not followed the correct procedure of reversing the credit relatable to inputs in stock as on 1-4-87. The assessee had used the inputs in stoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started availing the exemption was uncalled for. The ld. Counsel also submits a copy of the judgment of the Hon ble High Court of Punjab and Haryana in the case of CCE, Ludhiana v. Shreyans Industries Ltd. reported in 2008 (223) E.L.T. 46 (P H), which upheld this decision of the Tribunal dismissing the appeal filed by the Revenue. 5. The ld. SDR reiterates the findings and the order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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