2007 (9) TMI 150

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..... 0/KOL/2007 - Dated:- 6-9-2007 - Shri D.N. Panda, Member (J) [Order per].- Revenue's appeal is to deny the benefit of first appellate order in respect of stock transfer involving Cenvat credit. Principally, ld. JDR argued that when the stock was taken over by newly formed company, such denial was justified in respect of such company for want of accounts. Proper ground of appeal has been the .....

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..... decision of the Tribunal in the case of M/s. Solaris Bio Chemicals Ltd. v. Commissioner of Central Excise,, Vadodara - 2005 (179) E.L.T. 216 (Tri.-Mumbai). He further submitted that the id. Appellate Authority below passed a reasoned and speaking order making a categorical finding that the respondent had given an intimation in view of stock of inputs which entitled them to the Cenvat credit. T .....

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