2010 (2) TMI 1271

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IP DAVE ORAL ORDER (Per : HONOURABLE MR.JUSTICE K.A.PUJ) The Commissioner of Central Excise & Customs, Surat-I has filed this Tax Appeal under sec. 35-G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration of this court : (I) Whether the Tribunal is justified and whether it has committed substantial ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which credit of duty on inputs or capital goods has been taken under the provisions of Cenvat Credit Rules? This Court had issued notice on 1.12.2009. Pursuant to the notice, Mr. H.D. Dave, learned advocate has appeared on behalf of the respondent-assessee. Heard Mr. R.J. Oza, the learned Sr. Standing Counsel appearing for the Revenue and Mr. H.D. Dave, the learned advocate appearing for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so recorded the fact that the period involved in the appeal is from July, 2004 to March, 2005. The capital goods in question were used for the manufacture of excisable goods which were cleared on payment of duty prior to 9.7.2004. It was only after 9.7.2004 upto 31.3.2005 that the respondent had opted option of Notification No. 30/2004 and after satisfying the condition of the said notification ha....