2018 (9) TMI 1434

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....he Respondent : Mr.S.Jaikumar JUDGMENT T. S. SIVAGNANAM, J. Heard Mr.V.Sundareswaran, learned Senior Standing Counsel for the appellant. 2. This appeal, by the Revenue, is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai in Final Order No.40406 of 2014 dated 18.07.2014. 3. The above appeal has been admitted on the following s....

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....credit in view of Rule 11(3) (ii) of CENVAT Credit Rules, 2004, unless the option for absolute exemption under Not.30/2004-CE dt.09/07/2004 is revoked by necessary intimation and opting for optional exemption under Not.No.29/2004-CE dt.07/09/2004 to the department. (iv) Whether the Tribunal was justified in over looking the provision under Rule 2(I)(ii) and 2(k) of the CENVAT Credit Rules....