TMI Blog2011 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that till 01.04.08, the credit would be admissible up to the place of removal and a view has also been taken that the amendment is not clarificatory in nature - Decided in favour of assessee. - ST/393/09 - - - Dated:- 10-8-2011 - Hon'ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Shri R.S. Srova, JDR Per: Mr. B.S.V. Murthy: The respondent (assessee) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. reported in 2008 (12) STR 468 (Tri. - LB). It was also submitted that the amendment brought about by Notification No.10/2008-CE-NT dated 01.03.08 has to be treated as clarificatory. 2. I have considered the submissions. I find that the very same issue came up before the Hon'ble High Court of Karnataka in the case of CCE ST., LTU, Bangalore Vs. ABB Ltd. reported in 2011 (23) STR 97 (Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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