TaxTMI 
TaxTMI 
2007 (6) TMI 57
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....ting to Rs. 1,47,437/- in respect of the materials which were yet to be received in the factory on the crucial date and which were reportedly in transit. (b) The original authority disallowed the credit to the above extent on the ground that inputs were not available with the appellants as on 1-4-03, the date stipulated for one time credit availment - transition measure. (c) The Commissioner (Appeals) upheld the order of the original authority, inter alia, holding that that the address at which the goods were lying was not furnished. 3.2 The relevant facts, in brief, relating to Appeal filed by M/s. Raghuvir Processors (E/1065/06) are as follows: (a) The appellants took registration on 1-4-2003. They claimed the credit of Rs. 1,04,642/-....
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....to Rule 9A of Cenvat Credit Rules issued vide Notification No. 25/2003-Central Excise (N.T.), dated 25-3-2003, regarding transitional provisions pertaining to Textiles and Textiles Articles and declaration of stock as on 31-3-2003. Trade may be informed suitably that in the case the declared stock as on 31-3-2003 is kept in a place other than the registered/to be registered premises, the address of the said premise or premises where such stock is kept, must be declared by the assessee in the stock declaration". 7. There is no dispute in respect of goods which are lying in the factory premises as on 1-4-2003 credit would be available as per the declaration made within the specified time limit. Regarding transitional credit, it is envisaged ....