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M/s Hira Steels Limited Versus C.C. Ex. & Customs, Raipur

2009 (7) TMI 1290 - CESTAT NEW DELHI

Central Excise Appeal No.660 of 2007-SM(BR) - Final Order No. 724/2009-SM(BR) - Dated:- 15-7-2009 - Shri M. Veeraiyan, Member (Technical). Shri Hemant Bajaj, Advocate for the Appellant. Shri Iskitkhar Baig, Authorized Departmental Representative (DR) .....

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tax paid during the period from 1.3.05 to October, 2005 and a sum of ₹ 79,462/- is being objected to on the ground that the credit has been taken on the basis of TR-6 challans which was a valid document only with effect from 15.6.05; a sum of & .....

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ating to the period from 16.6.05 to October 2005 is sought to be denied on the ground that the tax relates to freight paid to the Goods Transport Agency on the services used for removal of goods from the place of removal. 4. Learned Advocate for the .....

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spute. Therefore, the credit availed should be held admissible. He relies on the decision of the Tribunal in the case of Gaurav Krishna Ispat (P) Ltd. vs. C.C.E., Raipur reported in 2009 (13) STR 629 (Tri-Del.). 5. As regards the other issue, he subm .....

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