TMI Blog2011 (8) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of outward transport for the period prior to 01.04.08 when the definition was amended and in view of the fact that in this case the period of dispute is prior to 01.04.08, the impugned order has to be upheld and appeal filed by the Revenue has to be rejected. - E/27/10 - - - Dated:- 12-8-2011 - Hon ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Shri J.S. Negi, SDR Per: M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner who relied upon the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. Ors. reported in 2009 (15) STR 23 (Tri. LB) to hold that respondent is eligible for the cenvat credit. Revenue is in appeal against this decision. 2. Revenue is in appeal against the decision of the learned Commissioner (Appeals) holding that cenvat credit of Rs.66,179/- is admissible to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. in tax appeal No.419/10 and in the judgment dated 16.04.2011 also took the same view. In view of the decisions and the Hon ble High Court of Gujarat and Hon ble High Court of Karnataka both have taken the view that credit would be admissible in respect of outward transport for the period prior to 01.04.08 when the definition was amended and in view of the fact that in this case the period of di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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