TaxTMI 
TaxTMI 
TaxTMI 
2011 (3) TMI 1363
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....llant. K. Parameshwaran for the Respondent. JUDGMENT There is a delay of 5 days in preferring CEA No. 23/2009. The application is not opposed. Accepting the cause shown in the affidavit filed in support of the application for condonation of delay, delay of 5 days in filing the appeal is condoned. Misc. Civil No. 2311/2009 is allowed. 2. The revenue has preferred these appeals against the orde....
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....hen the assessee changed over, started availing full exemption under the SSA scheme, he ought to have reversed the said Cenvat credit which he has not done and therefore, a demand came to be issued which was held to be valid. The Tribunal did not agree with the said assessment. It held, when there is no evidence that there was work in progress and there was no allegation that subsequently the asse....
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....STAT is legally sustainable in allowing the claim of the assessee despite the fact that there was work in progress and the assessee has failed to disclose the true facts to the Department with an intention to avail the benefit of Cenvat credit under Cenvat Credit Rules, 2001/Cenvat Credit Rules, 2002? (b) Whether the availment of cenvat credit is available to the assessee in respect of inpu....
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....t all cannot be accepted and the raw-material which was lying in the factory and which was in the process of being manufactured, the Cenvat credit has been availed, admittedly, which was has not been reversed and therefore, the demand made by the department was valid and legal and the Tribunal was in error in setting aside the same. 6. The facts are not in dispute. The assessee who had earlier th....