2012 (8) TMI 207

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..... tal goods as also the benefit of Notification No.12/03-ST - said declaration do not stands given by the transporters, the benefit stands denied - Held that:- In the absence of any prescribed format to make such declaration, the certificate given by the transporters are sufficient - matter remanded to original adjudicating authority for examining the said certificate - ST/704 OF 2011 - ST/A/270 o .....

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..... nditions of the Notification do not stand fulfilled. 3. The said conditions are to the effect that GTA services provider gives a declaration on every consignment note that he has not availed the benefit of Cenvat Credit of duty paid on the capital goods as also the benefit of Notification No.12/03-ST. Inasmuch as the said declaration do not stands given by the transporters, the benefit stands .....

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..... Ltd. v. CCE [Stay order No. 5/188-191 of 2011, dated 26-7-2011] ( v ) CCE v. Andhra Pradesh Paper Mills Ltd. [2011] 32 STT 170/12 taxmann.com 320 (Bang.-Cestat) (para 4) ( vi ) R.A.K. Ceramics India (P.) Ltd. v. CCE [Stay order No. 1484 of 2009, dated 15-9-2009] (Bang-Cestat). 5. Inasmuch as the appellants have now produced the certificates, we deem it fit to set aside the .....

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