9911796707
TMI Blog2010 (2) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... .PUJ) The Commissioner of Central Excise Customs, Surat-I has filed this Tax Appeal under sec. 35-G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration of this court : (I) Whether the Tribunal is justified and whether it has committed substantial error of law in holding that Cenvat/Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has been taken under the provisions of Cenvat Credit Rules? This Court had issued notice on 1.12.2009. Pursuant to the notice, Mr. H.D. Dave, learned advocate has appeared on behalf of the respondent-assessee. Heard Mr. R.J. Oza, the learned Sr. Standing Counsel appearing for the Revenue and Mr. H.D. Dave, the learned advocate appearing for the respondent-assessee and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period involved in the appeal is from July, 2004 to March, 2005. The capital goods in question were used for the manufacture of excisable goods which were cleared on payment of duty prior to 9.7.2004. It was only after 9.7.2004 upto 31.3.2005 that the respondent had opted option of Notification No. 30/2004 and after satisfying the condition of the said notification has not paid the duty on its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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