TMI Blog2015 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... tractors regarding non-availment of CENVAT Credit and also that the declarations were not in respect of the units where the credit was availed - Held that:- On perusal of the declaration forms which were produced by learned Counsel we find that the said declaration clearly indicates that the transport contractors had not availed CENVAT Credit or benefit of Notification 12/2003-ST and the said decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri B.K. Iyer, Supdt. Commissioner (AR) ORDER Per: M.V. Ravindran All these appeals are disposed of by a common order as the issue involved is the same and in respect of very same assessee-appellant. 2. Heard both sides and perused the records. 3. On perusal of the records it transpires that the issue involved in these cases is whether the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute in these appeals. We also find that the declarations are on the specific depots of the appellant either Silvasa at Navi Mumbai or Haybunder Road. Though Haybunder Road is not specifically mentioned, it can be seen from the certificates that the location is mentioned as Lube Plant I and Lube Plant II. 3.2 We find that the declarations which were produced before us covers the period in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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