TMI Blog2007 (9) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - E/355/2006 - A-1796/KOL/2007 - Dated:- 28-9-2007 - [Order per] - The Ld. Counsel appearing for the appellant submitted that Rule 9A was not in force when Cenvat Credit Rules, 2004 came into force. The appellant was not required to make compliance under that rule. According to him, the said rule was inserted into statute book w.e.f. 25/11/2004 by Notification No. 38/04-CE (NT) dated- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial order, the impugned order cannot sustain. Although, on the earlier occasion of hearing an affidavit was called for from the appellant and that was served on Revenue, there was no counter affidavit filed by them. This clearly indicates that compliance to Rule 9A was not disputed by Revenue to be insisted. Therefore, in the fitness of the circumstances, the appellant should succeed. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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