2015 (10) TMI 1943

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....e Appellant. Ms. Anjali Hirawat, Advocate, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed the Cenvat credit taken by the respondent on 1-4-2003. 2. The brief facts of the case are that the respondents are the manufacturer of unprocessed fabric and which was exempted till 31-3-2003. On 1-4-2003, the unpro....

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....the respondents are entitled to take Cenvat credit as per Rule 9A(1) of the Rules. Therefore, he set aside the Adjudication order. Aggrieved from the same, the revenue is before me. 3. Heard both sides. 4. As per Rule 9A(1) of the Rules, an assessee can take Cenvat credit on the basis of documentary evidence to ascertain how much credit is available. It is not in dispute that respo....