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TMI Blog2009 (2) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... san, Advocates, for the Appellant. Shri A.K. Rastogi, DR, for the Respondent. ORDER [Order per : P.K. Das, Member (J) (for the Bench)]. - Heard both sides and perused the records. 2. The appellants are engaged in the manufacture of a Tractor, which are dutiable till 9-7-2004. The issue involved in this case is as to whether the Cenvat credit is required to be recovered on the inputs lying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) has also gone through the decision of the Tribunal in the case of Albert David Ltd. The relevant portion of the decision of the Tribunal in the case of M/s. HMT Ltd. (supra) is reproduced below :- "20. On perusal of the Rule 6 of Rules 2002 and the corresponding Rules, as mentioned above, we are of the view that the appellants had correctly taken the credit and utilised, when the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of TAFE Ltd. (Tractor Division) v. CCE, Bangalore - 2007 (79) RLT (Tribunal-Bangalore) enunciated the correct position of the law. The issue is thus, answered in favour of the assessee and against the Revenue. 23. Before we part, we observe that this order is passed without going into the submission of the ld. Advocate that the Notification No. 10/2007-C.E. (N.T.), dated 1-3-2007 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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