2009 (7) TMI 938

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..... facts on record appellant is engaged in the manufacture of cotton/man made fabrics falling under Chapter 52 54 of the first schedule to the Central Excise Tariff Act, 1985. They filed declaration of inputs lying in stock and as contained in the final product lying in stock as on 31-3-2003/1-4-2003 with their Jurisdictional Range Superintendent for availing the transitional credit on inputs as p .....

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..... sued on 31-3-2003, cannot be arrived at the appellant s factory. 3. I find that the Tribunal in the case of Elecon Fabrics v. Commissioner of Customs C.Ex., Rajkot reported in 2007 (216) E.L.T. 694 (Tri. - Ahmd.) has held that in terms of the Board s Circular No. B3/3/2003-TRU dated 28-5-2003, deemed credit can be availed in respect of material lying at places other than registered premises su .....

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