9911796707
TMI Blog2008 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... uded in the list of valid document for taking credit by Notification No. 28/2005-CE. In these circumstances, we agree with the contention of the appellant – credit denial was not justified – appeal of assessee is allowed - 345 of 2007 - ST/325/2008(PB) - Dated:- 17-10-2008 - S.S. Kang, Vice President and Rakesh Kumar Member (Technical) Shri Atul Gupta, C.S. for the appellant. Shri Fat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE Vs. Crompton Greaves Ltd . reported in 2008 (226) ELT 117 and in the case of CCE Vs. Essel Pro-Pack Ltd. reported in 2007 (8) STR 609 whereby the credit was allowed on the strength of TR-6 challan even prior to Notification No. 28/2005. The contention of the Revenue is that during the relevant period TR-6 challan was not valid duty paying documents for taking credit, therefore, as the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-CE (NT) dated 7.6.2005. I find that this is an inadvertent omission which was rectified by issuing the said Notification. This is so because any duty payment documents is related to, and based on TR-6 challan which is the source document. Similar view has been taken up by the Hon'ble Tribunal in the case of National Organics Chemical India Ltd. reported in 2004 (178) ELT 331 (Tribunal). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to what was the specified document for availing credit during the relevant time. If no document was mentioned, TR-6 challan has to be considered as the proper document reflecting payment of duties. Further, it is also not the Revenue's case that the service tax was not paid by the Respondents or they were otherwise not entitled to the credit of the same. In view of the matter, I do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
