2008 (1) TMI 697

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....r the Appellant. Shri N.C. Chowdhury, JDR, for the Respondent [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants availed Cenvat Credit on inputs after crossing small-scale exemption limit for the financial year, 2002-2003. At the end of the financial year, they had credit of Rs. 28,594.00 (Rupees twenty-eight thousand five hundred and ninety-fo....

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....ecision of the Delhi Bench of the Tribunal in the case of C.C. Ex., Chandigarh v. CNC Commercial Ltd. - 2006 (206) E.L.T. 874 (Tri.- Del.) 4. After hearing both sides and perusal of case records and the cited decision, we are of the view that the cited decision squarely covers the case of the appellants and since the Delhi Bench has decided that there is no provision under Rule 9(2) to rec....