TMI Blog2015 (11) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... . 15/94-CE that the reversal of modvat credit amounted to non taking of credit inputs. The said judgment has been followed in the case of Amola Holdings (2009 (6) TMI 71 - CESTAT AHMEDABAD). As regards the judgment of Bombay High Court in the case of Dilip Chhabaria Designs (2015 (4) TMI 387 - BOMBAY HIGH COURT) it is to state that in that case the credit was taken on duty paid on chassis and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sident And Mr. R. K. Singh, Member (Technical) Sh. Yogendra Adlak, Advocate : For the Petitioner Sh. Amresh Jain, DR : For the Respondent ORDER Per: R. K. Singh: Appeal has been filed against order-in-original dated 03.03.2009 in terms of which service tax demand of ₹ 92,27,535/- covering the period 01.04.2006 to 30.04.2007 was confirmed alongwith interest and penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Bombay High Court in the case of CCE-Mumbai-IV vs. Dilip Chhabaria Designs Pvt. 2015-TIOL-851-HC-MUM-CX. 3. We have considered the contentions of both sides. We find that in the case of Hello Minerals Water (supra) it was held in the context of Notification No. 15/94-CE that the reversal of modvat credit amounted to non taking of credit inputs. The said judgment has been followed in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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