9911796707
TMI Blog2018 (5) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER Per Ashok Jindal: The Revenue is in appeal against the impugned order wherein the benefit of exemption Notification No. 8/2003 CE dated 01.03.2003 was granted to the respondent by the Ld. Commissioner (A). 2. The facts of the case are that the respondent were engaged in the manufacture of electrical switchgears and were availing benefit of credit of duty paid on inputs, used in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption Notification was denied. Consequently, duty was demanded for the period 01.04.2008 to 30.06.2008 along with interest and equivalent amount of penalty was also imposed. The said order was challenged by the respondent before the Ld. Commissioner (A) who hold that the respondent is entitled to avail the benefit of exemption Notification, therefore, the proceedings against the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to benefit of exemption Notification No. 8/2003-CE dated 01.03.2003. Admittedly, in this case, whatever cenvat credit lying in their cenvat credit account have been reversed by the respondent on 08.04.2008. In that circumstance, it cannot be said that the respondent is not entitled for benefit of exemption Notification No. 8/2003-CE dated 01.03.2003., therefore, the respondent is not required to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
