2011 (6) TMI 542

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..... al of credit on inputs which has gone in manufacture of dip tyre fabric used in manufacture of animal drawn vehicle tyre which is duly certified by the chartered accountant also.
Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri Bharat Raichandani Advocate for the appellant Shri V.K. Agarwal, SDR for the respondent Per: Ashok Jindal, Member (Judicial) The appellants are in appeal along with stay application against the order of the Commissioner demanding them duty for non-reversal of credit taken on inputs used in manufacture of animal drawn tyres which are exempt from duty. 2. This is the second round of litigation. In earlier round of litigation vide order no. A/492/08/CII/EB dated 4.6.2008, this Tribunal has .....

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..... Ltd." Therefore considering the documents produced by the appellants are not sufficient in support of their claim therefore the appellant were denied the claim made by them for reversal of CENVAT credit which has gone in manufacture of animal drawn vehicle tyre. Aggrieved from the said order, appellants are before us. 5. The ld. advocate for the appellants appeared before us and submitted that the appellants had produced the details which are necessary to examine the fact of reversal of credit by them on inputs used in manufacture of animal drawn vehicle tyre as well as the total reversal of credit during the impugned period. But the Commissioner has rejected their claim only on the ground that these worksheets have not been signed and .....

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..... appellant showing clearly the total reversal of credit as well as reversal of credit on inputs which has gone in manufacture of dip tyre fabric used in manufacture of animal drawn vehicle tyre which is duly certified by the chartered accountant also. Thereafter, the Commissioner will examine the document placed before him and pass the appropriate order in accordance with law within three months of the receipt of this order. 10. In view of these terms the appeals as well as the stay applications are disposed of. It is pertain to mention that the Commissioner shall give a reasonable opportunity to the appellant to present their case and the appellant shall also cooperate with the Commissioner in the remand proceedings. (Dictated in Court .....

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