TaxTMI 
TaxTMI 
2017 (6) TMI 48
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Dr. D.M. Misra This appeal is filed against the Order-in-Appeal No.PJ/65/VDR-I/2013-14 dated 8.5.2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vadodara. 2. Briefly stated the facts of the case are that on the basis of audit observation, show cause notice was issued to the appellant alleging that they had written-off as on 31.3.2007, inventory/stock worth Rs.,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) Ltd. - 2014 (300) ELT 347 (Guj.)/. He submits that the present demand is pertaining to the period prior to amendment and hence, covered by the said judgment of the Hon'ble Gujarat High Court. 4. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. I find that the issue has been considered by the Hon'ble Gujarat High Court in the case of Ingersoll Rand (India) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entral Excise officers as it may deem fit, and such officers and all other persons employed in the execution of the Act shall observe and follow such orders, instructions and directions of the Board. 18. Under the circumstances, with the aid of the circulars noted above, the Department could not have collected the duty which was otherwise not permissible under the rules. We may notice that the r....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the other provisions of these rules. 19. Such rule was substituted by a new rule with effect from 7-7-2009 which reads as under :- (5B) If the value of any, - (i) input, or (ii) capital goods before being put to use, on which Cenvat credit has been taken is written off fully or where any provision to write off fully has been made in the books of account, then the manufacturer or ser....