2011 (6) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent notes that they have not availed the benefit of input credit or capital goods credit - the issue is squarely covered by the precedent decision of the Tribunal in the case of Shah Alloys (2009 -TMI - 34742 - CESTAT AHMEDABAD) - Held that the appellant has been able to make out a good prima facie case in its favour so as to allow the stay petition unconditionally - The appeal does not stand deci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. 2. It is seen that such declarations were filed by the appellant but the same stands rejected by the Commissioner (Appeal) on the ground that it is not reflecting upon the date of making the declaration nor does the same bear the stamp of the transporting agency. He has also expressed some doubts that whether the person making such declarations was authorised to make the same or not. As such, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X