https://www.taxtmi.com/caselaws?id=125526 Deemed transitional credit on inputs could not be denied merely because the stock was not fully declared in the first declaration, the goods were stated to be lying outside the registered premises, or the transporter's particulars were not disclosed, where purchase by the manufacturer was otherwise established. The claim was examined under Rule 9(A) of the Cenvat Credit Rules, 2003, Notification No. 35/2004-C.E. (N.T.) and the relevant Board circulars, and additional declarations filed within the permitted time supported the assessee's case. The rejection of credit was therefore required to be reconsidered, and the impugned orders were set aside with remand to the Original Adjudicating Authority for fresh consideration. en-us Fri, 17 Jul 2009 00:00:00 +0530 Thu, 25 Oct 2012 18:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125526 Deemed transitional credit on inputs could not be denied merely because the stock was not fully declared in the first declaration, the goods were stated to be lying outside the registered premises, or the transporter's particulars were not disclosed, where purchase by the manufacturer was otherwise established. The claim was examined under Rule 9(A) of the Cenvat Credit Rules, 2003, Notification No. 35/2004-C.E. (N.T.) and the relevant Board circulars, and additional declarations filed within the permitted time supported the assessee's case. The rejection of credit was therefore required to be reconsidered, and the impugned orders were set aside with remand to the Original Adjudicating Authority for fresh consideration. Case-Laws Central Excise Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125526