2015 (10) TMI 1240

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..... lls Pvt. Ltd. [2008 (9) TMI 860 - GUJARAT HIGH COURT] and the decision of the Tribunal in the case of Commissioner of Central Excise, Ahmedabad vs Bajaj Processors Pvt. Ltd. [2009 (6) TMI 850 - CESTAT, AHMEDABAD]. The Hon’ble Gujarat High Court in the case of Omkar Textile Mills Pvt. Ltd. (supra) held that deemed credit earned by the assessee upto 31.03.2003 before withdrawal of deemed credit sche .....

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..... to the Central Excise Tariff Act, 1985. Prior to 01.04.2003 the respondent availed deemed credit under the provisions of Notification No. 52/2001-C.E. (N.T.) Dated 29.06.2001. On 01.04.2003 the said notification was rescinded and the Composite Mills were allowed to take actual CENVAT credit on the inputs, used in relation to the manufacturer of the finished goods. In the present case, the Respond .....

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