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TMI Blog2009 (3) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... eal against Order-in-Appeal No. 64(HKS)CE/JPR-II/2006 dated 23-1-2006 whereby adjudication order was set aside. 2. Learned D.R. reiterates the grounds of appeal. He submits that the respondents are engaged in the Stentering of Processed/Dyed Fabrics falling under Chapter No. 52, 54 and 55 of the Schedule to the Central Excise Tariff Act, 1985. He submits that the respondents availed irregular de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls). He submits that the goods were purchased from the trader as it is evident from the adjudication order. He also submits that Boards vide Circular F. No. B3/5/2003-TRU, dated 30-4-2003 has clarified that stocks of inputs as on 1-4-2003 would be eligible for deemed credit under Rule 9A of the said Rules in terms of amended Notification No. 40/2003-C.E. (N.T.), dated 30-4-2003. 4. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in respect of the goods lying in stock as on 1-4-2003. There was no condition under the provisions of rule 9A of the Cenvat Credit Rules, 2002 that the goods should be dispatched by the supplier on or before 31-3-2003. Therefore, as per the provisions of rule 9A of Cenvat Credit Rules, 2002 a manufacturer shall be entitled to avail one time credit on the stock held as on 1-4-2003 irrespective of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad of 31-3-2003) would now be eligible for one time credit under Rule 9A of the CENVAT Credit Rules, 2002. (Notification No. 40/2003-C.E. (N.T.), dated 30-4-2003 refers). 6. In view of the Board s Circular and on perusal of Rule 9A, as amended by Notification No. 40/2003, I do not find any reason to interfere with the order of the Commissioner (Appeals). The contention of the learned D.R. tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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