TMI Blog2017 (8) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the cenvat credit during the period for which exemption under the notification is availed of - As per the facts revealed from the ST.3 Return and the extract submitted by the appellant. It is clear that the appellant have not availed the cenvat credit in respect of input service or capital goods during the period 2010-2011 - also Revenue could not establish with tangible evidence that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant have availed cenvat credit. No evidence was adduced to establish the allegation that the appellant have availed the cenvat credit. On the contrary the appellant have submitting ST-3 returns and for the entire period of April 2010 to 31.3.2011 no credit was availed on inputs, capital goods and input services. Therefore the entire basis of the show cause notice is absolutely incorrect a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od during which the exemption is claimed for this reason also the exemption was very much available to the appellant. 3. Shri A.B. Kulgod, the Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides, we find that the dispute to be resolved is whether the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition the exemption is not available if the assessee availed the cenvat credit during the period for which exemption under the notification is availed of. As per the facts revealed from the ST.3 Return and the extract submitted by the appellant. It is clear that the appellant have not availed the cenvat credit in respect of input service or capital goods during the period 2010-2011. The Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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