2007 (11) TMI 158

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..... misconceived by the Department in view of new set off Rule came into force w.e.f. 25-3-2003 and incorporated into the Cenvat Credit Rules, 2002. According to him under Sub-Rule (1) of Rule 9A the input as on 31-3-2003 lying with the Appellant was disclosed to the Department with relevant document proving the suffering of duty by the inputs followed by the declaration on 9-5-2003 filed before the l .....

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..... g balance as on 1-4-2004 was filed by the Appellant. Also there is no dispute that the statement contains the credit of duty sought to be availed by the Appellant. The page 24 in the Appeal record shows the quantum of CENVAT credit available to the Appellant. Such eligibility was not disputed by the Department and also not in controversy. Therefore, it would be proper to grant a relief under Rule .....

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