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2015 (10) TMI 1240 - CESTAT AHMEDABAD

2015 (10) TMI 1240 - CESTAT AHMEDABAD - TMI - Availment of deemed credit - Notification No. 52/2001-C.E. (N.T.) Dated 29.06.2001 - Balance lying in CENVAT Credit account - Held that:- in view of the decision of the Hon’ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II vs Omkar Textile Mills 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 .....

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ised Representative For The Respondent (s): Shri P.M. Dave, Advocate, Shri Amal P. Dave, Advocate Per: P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside. 2. After hearing both the sides and on perusal of the records, we find that the Respondent was engaged in the manufacturer of Cotton Fabrics, Man Made Fabrics & Processed Knitted / Crocheted Cotton Fabrics classifiable under Chapter 52,54,55 and 60 of the Scheduled .....

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