2012 (12) TMI 987

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..... al Order No. 1057/2007 and Miscellaneous Order No. 467/2007, dated 10-9-2007, passed in Appeal No. E/439/2006 and E/CO/110/2007, by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore ( the Tribunal ). The Tribunal dismissed Revenue s appeal arising from an order in appeal dated 16-1-2006. The Commissioner (Appeals), by the said order accepted the respondent- .....

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..... the same should be treated as lying as unutilized credit in account of lessor unit as per Rule 8 of the Cenvat Credit Rules, 2002; and that the non-stipulation of this quantum discovered later was only a technical lapse which would not entitle them to avail the said credit. The Tribunal agreed that in fact there was a Cenvat credit to the account of the respondent-assessee occasioned by the tra .....

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