2009 (8) TMI 933

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....ent. ORDER Heard both sides. The Revenue filed this appeal against the impugned order whereby the credit in respect of Tapping Ladle Car used for moving molten metal. The Commissioner (Appeals) in the impugned order allowed the appeal on merit as well as on the ground of limitation. In respect of limitation, the Commissioner (Appeals) held that the credit was taken in the month of March, 200....

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....7.16 is not admissible. 4. The contention of the respondent is that in the monthly return, the respondent never mentioned that the Tapping Ladle Car is accessory of furnace. The respondents mentioned the goods by name and the heading under which the manufacturer cleared the same. The monthly return was accepted. Therefore, the show-cause notice was issued in the year 2007 denying credit which w....