2011 (9) TMI 815

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..... te to the “warehouses” - Board's Circular dated 2.2.2006 may be of any help in the present case as both related to the period prior to 1.4.2008 i.e. before the amendment introduced to Rule 2(l) of the CENVAT Credit Rules, 2004. However, Commissioner (Appeals), for the subsequent period, has allowed the credit in identical circumstances. pre-deposit waived
P G Chacko, M Veeraiyan, JJ. For Appel .....

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..... s Circular F. No. 137/3/2006-CX.4, dated 2.2.2006, submits that the credit of service tax paid on the transportation of the goods up to depot will be eligible, irrespective of the fact whether the goods are chargeable to excise duty at specific rates or ad valorem rates on the basis of valuation under Section 4 or 4A of the Central Excise Act. He also submits that the decision of the Hon'ble High .....

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