2009 (5) TMI 957

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..... the larger Bench ruled thatwhen the input credit legally taken and utilized on the dutiable final product need not to be reversed on the final product becoming exempt subsequently w.e.f. 9.7.2004. Undisputedly, the facts of the case in hand clearly attracts the said ruling and therefore do not warrant detailed discussion and analysis of the materials - appeal dismissed - decided against Revenue. .....

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..... in 2008 (232) ELT 217 (Tri.-LB). After referring to the decision of the Apex Court in Collector vs. Dai Ichi Karkaria Ltd., reported in 1999 (112) ELT 353 (SC) the larger Bench ruled thatwhen the input credit legally taken and utilized on the dutiable final product need not to be reversed on the final product becoming exempt subsequently w.e.f. 9.7.2004. Undisputedly, the facts of the case in han .....

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