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2009 (8) TMI 443 - AT - Central ExciseNotification No. 45/2003-C.E. dated 14.05.2003- Cenvat Credit- The department confirmed the demand and penalty on the ground that the benefit of Notification No. 45/2003-C.E., dated 14.05.2003 availed by them, during the period 2003-04 to 2006-07 in respect of Ceramic Tiles manufactured by them, was not available inasmuch as the condition attached to the Notification does not stand fulfilled by them. Appellant reversed the credit. Held that- only objection for denial of benefit of notification by the revenue no longer survive, set aside the impugned order and allow the appeal with consequential relief to the appellants.
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