TMI Blog2010 (4) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... f SAIL vs.Commissioner of Central Excise, Ranchi 2008 -TMI - 3048 - CESTAT, KOLKATA, not allowed credit and that said order already affirmed by Supreme Court. Present case arising after amendment bought in year 2000 which allow Cenvat Credit on such input. Held that- case of SAIL pertained to period prior to amendment. Tribunal justified in allowing appeal of assessee. - 55 of 2009 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The dispute is in regard to exemption to be granted in respected of the Cenvat Credit be allowed on the inputs used for the repair and maintenance of the plant and machinery. The learned counsel for the appellant relying upon the judgment in SAIL vs. Commissioner of Central Excise, Ranchi which has been affirmed by the Supreme Court contends that the tribunal was not justified in allowing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Supreme Court while dismissing the appeal filed by the Union of India. Being aggrieved this appeal is preferred. 5. Having heard the counsel for the parties, we are of the view that the tribunal has been justified in allowing the appeal of the assessee considering that the case of the assessee has arisen subsequent to the amendment brought into in the year 2000 and relying upon the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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