2015 (8) TMI 1328

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....the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The Revenue is in appeal against the order of learned Commissioner (Appeals). 2. The brief facts of the case are that the respondents are engaged in the manufacture of made up textile articles. The department on noticing that the respondents were not following the proper procedure of filing monthly ER 1 returns under proced....

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....contested on the ground that the party availed exemption under Notification No. 8/2003 and as such were not eligible for cenvat credit. 4. During the arguments, learned AR reiterated the grounds of appeal. None appeared on behalf of the respondents. 5. We have examined the appeal papers carefully and considered the submissions of AR. The point for consideration is eligibility of the re....