2017 (3) TMI 1625

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....), for the Appellant. Shri Rajesh Ostwal, Advocate, for the Respondent. ORDER This appeal filed by the Revenue against the Order of the Commissioner (Appeals) whereby ld. Commissioner (Appeals) allowed the Respondent's appeal. 2. The fact of the case is that respondent have claimed deemed Cenvat credit in respect of stock as on 31-3-2003 in terms of Rule 9A of Cenvat Credit Rules, 2004. T....

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....complied with the provisions of Rule 9A according to which deemed credit is admissible on the stock lying as on 31-3-2003 for which no documents is required, only declaration has to be filed to the department in respect of quantity of stock, value, etc. The respondent have filed necessary declaration as required under Rule 9(2) of Central Excise Rules, 2002. The reason for disallowing the credit d....

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....on inputs falling under Chapters 50 to 63 of the First Schedule to the Tariff Act, lying in stock or in process or contained in finished products lying in stock as on 31st day of March, 2003 upon making a written declaration of the description, quantity and value of the stock of each of such goods. The declaration made under this sub-rule shall exclude quantity of stock declared under sub-rule (1)....