2021 (11) TMI 657

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....ation No. 25/03-CE (NT) dated 25.03.2003 and 4./03- CE(NT) dated 30.04.2003. 2. Shri Hasit Dave, Learned Counsel appearing on behalf of the appellant submits that this is the second round of appeal before this Tribunal. In the first round this Tribunal had remanded the matter to the Adjudicating Authority vide Order No. A/1900/ WZB/ AHD/2010 dated 19.11.2010. He submits that as per the tribunal remand order legal issue has been settled and only remanded for actual verification of the stock of goods lying as on 01.04.2003. He submits that the appellant had filed declaration as required and the Range Superintendent has given his report. As per the report the proper verification was conducted despite this the Adjudicating Authority wanted t....

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....th the assessee as on 31.3.03/1.4.03, the MODVAT Credit cannot be denied to them, on the ground of non-filing of requisite declaration or late filing of such declaration or non-filing of intimation. It stand held that the purpose of filing requisite declaration is to put the Revenue to notice in respect of such stock and to enable them to verify the same. Similarly, the above judgments have also held that whether the grey fabrics are still in transit, but actually stand purchased and duty has been paid by the assessee, credit is available in respect of such inputs. 9. As legal issue has been decided in favour of the assessee by above referred judgments of the Tribunal, we set aside the impugned order and remand the matter to Commis....

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....and allow the appeal with consequential relief, if any, in accordance with law. (Pronounced in the open court on 18.11.2021) ============= Document 1 OFF THE SUPERINTENDE OF CENTR AR H. DIVISION AHMEDABAD F.NO.AR-IUMISE-ADHOC/03-04 To The Assistant commissioner Central Excise, Div --II, Ahmedabad -I Sir, AHMEDABAD DT.05.05.200 Sub: Transitional Provisions for Textile and Teile Artic Credit allowed under Notification 35/2003 CE (NT Dated 10.04.2003 as amended-reg In this connection, it is to report that there is One Unit which was availed credit of Rs. 20.00 lakhs and above under the above Notification. The details of decleration filed by the party on 07.04.2004 for the stock lying in the ....