TMI Blog2007 (11) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... cogent evidence on record - transitional provision introduced through Rule 9A of CC Rules has not taken away right to set off the input credit against the duty on final product - procedural irregularity should not prevent the Appellant to take credit - E/436/2006 - A/1935/KOL/2007 - Dated:- 23-11-2007 - Shri D.N. Panda, Member (J) [Order]. -1. The ld. Consultant appearing for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso observed that the declaration was filed on 9-5-2003 and patent from page 21 of the record. But he submitted that the application dated 9-5-2003 available at page-21 was an application for new registration. Therefore, the Appellant whether complied to the law under Rule 9A was in doubt before the Authorities. 3. Heard both sides and perused the record. 4. There is no dispute by both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
