2012 (8) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ravindran;   This appeal is directed against the order in appeal No.136/2006(Ahd-I), dt.20.07.06.   2. The brief facts that arise for consideration are as stipulated in Sub-rule (5) (b) of Rule 9 of Cenvat Credit Rules, 2002, the manufacturer who has made declaration of the goods lying in stock on 31.03.03 and has availed credit in terms of provision contained in this Rule on or b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a show cause notice, has held that appellant was not eligible for availment of cenvat credit as he has not filed an intimation as to declaration filed was a final one.   3. Aggrieved by such an order, appellant preferred an appeal before the first appellate authority. The first appellate authority also concurred with the views of the adjudicating authority and upheld the order in original....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to avail the cenvat credit of the stocks of inputs lying with him as on 31.03.03. He would take us through various notifications. He would submit that this Bench in the case of Balkrishna Textile Mills in final order No.A/707/WZB/AHD/2011, dated 06.04.11 has held in favour of the assessee.   5. Ld. departmental representative on the other hand would submit that the appellant has not follo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Cenvat Credit Rules, 2002 which was amended subsequently many times. The entire thrust of the said provisions was that the assessee should declare the stock in hand as on 31.03.03, before 30.04.03 and give an intimation to the effect that he intends to avail the cenvat credit of the duty paid on such stocks lying in his hand. It is to be noted that the last date for availment of such credit ....