2015 (3) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : None ORDER Per R.K. Singh : Revenue has filed this appeal against Order-in-Appeal No. 7-ST/Alld/2009 dated 18.2.2009 which allowed the respondents the benefit of Notification No. 32/2004-ST which was initially disallowed vide order-in-original dated 31.3.2008 on the grounds that (i) the assessee had not been able to establish that the conditions of the notificatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....July 2005. The CBEC circular dated 27.7.2005 which has been heavily relied upon by the primary adjudicating authority, as well as Revenue in their appeal was issued on 27.7.2005 which is almost at the end of the period involved in the present case. Further, it is seen that the condition of notification No. 32/2004 is that the said exemption shall not apply in such cases where credit of duty paid o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laration. In these premises, I set aside the impugned order of the Additional Commissioner, Central Excise, Allahabad and allow the instant appeal filed by M/s Sangam Structural Ltd. (Tower Division), B-10, U.P.S.I.D.C, Industrial Area, Naini, Allahabad. 3. It is also seen that in the case of CCE, Rajkot Vs. Advance Diesel Engineering (P) Ltd. 2008 (10) STR 201 (Tri.-Ahmd.), the Tribunal held a....