9911796707
TMI Blog2023 (10) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... & 777 of 2022 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Learned Counsel for the petitioners in W.P. (C) No. 605/2022, W.P. (C) No. 1486/2022, W.P. (C) No. 1537/2022, W.P. (C) No. 7601/2022, W.P. (C) No. 7602/2022, W.P. (C) No. 7603/2022, W.P. (C) No. 7604/2022, W.P. (C) No. 7629/2022, W.P. (C) No. 7630/2022, Mr. D. Saraf, Learned Counsel for the petitioners in W.P. (C) No. 1572/2022, W.P. (C) No. 1899/2022, W.P. (C) No. 3004/2022, W.P. (C) No. 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification dated 25-7-2007, but the stage to pay the taxes by cash after exhausting the Cenvat credit was yet to come, can be construed that the units have availed the benefit under the notification dated 25-7-2007, with reference to the subsequent scheme dated 5-10-2017. If the conclusion would have been that this category of units had availed the benefit under the notification dated 25-7-2007, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken that even in respect of those units who had paid their tax dues pursuant to the earlier exemption notification dated 25-7-2007 by utilizing the Cenvat credit, but the stage to pay the further taxes by means of cash was yet to come, would be considered by the authorities to be units who have availed the benefits under the earlier exemption notification dated 25-7-2007. 5. As the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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