9911796707
TMI Blog2011 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... availed credit on or before 30th day of April 2002, whereas sub rule 9A5(a) refers to a manufacturer, who had not made the declaration at all - Decided in favour of the assessee - E/1038/06 - Final Order No. A/707/2011-WZB/AHD - Dated:- 6-4-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant: Shri R.S. Srova, JDR For Respondent: Shri P.M. Dave, Adv Per: Mrs. Archana Wadhwa: Being aggrieved with the order passed by Commissioner, Central Excise vide which he has dropped the proceedings against respondents, Revenue has filed the present appeal. We have heard Shri R.S. Srova, learned JDR appearing for the Revenue and Shri P.M. Dave, learned advocate appearing for the respondents. 2. The respondents are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03, 11.04.03 and 25.04.03, the Revenue entertained a view that in terms of the provisions of Rule 9A(5)(b) of the Cenvat Credit Rules, 2002, the respondent was not eligible to the cenvat credit of Rs.38,27,932/- availed on the basis of the declarations prior to 30.04.03. 5. Further the respondent also filed stock declarations subsequent to their declaration dated 26.05.03 vide their letters dated 12.06.03 and 13.06.03 wherein they had sought to make additions in the stock declared vide letter dated 26.05.03 on the ground that the same were lying in transit at the transporter s godown. There was no provision in the rules or notifications issued thereunder to make further additions to the stock of declared inputs. Thus, it appeared that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed that the stock of the fabrics had been included in the declarations filed by them and this vital facts have been affirmed in the show cause notice at para 9 on page 3 that the said assessee have taken cenvat credit of Rs.15,35,220/- on the basis of their declarations dated 12.06.03 and 13.06.03 . This itself is sufficient evidence to prove that they have taken the credit on the basis of declarations filed on 12.06.03 and 13.06.03 i.e. before 15.06.03, as such, the allegations are based on presumptions and assumptions, as such the demand have no ground to survive and needs to be vacated. 7. On going through the above reproduced para of the adjudicating order and the grounds of appeal filed by the Revenue, we fully agree with the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
