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2011 (4) TMI 297 - CESTAT, AHMEDABADTransitional cenvat credit - Rule 9A of the Cenvat Credit Rules, 2002 - show cause notice dated 01.10.03 proposing to deny the cenvat credit of Rs.38,27,932/- and of Rs.15,35,220/- and to confirm interest and to impose penalty - during the relevant period, there were various amendments to the provisions of Rule-9, allowing modvat credit in terms of the provisions of transitional Cenvat Credit Rules, 2002 and extending the facilities to the textile units - Held that: sub rule 5 introduced in Rule 9A(b) refers to a manufacturer, who has already made declarations of the goods lying in stock as on 31.03.03 and has availed credit on or before 30th day of April 2002, whereas sub rule 9A5(a) refers to a manufacturer, who had not made the declaration at all - Decided in favour of the assessee
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