This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Case Law Details
- Case Name
- Jansons Textile Processors Vs Commissioner of Central Excise & ST Salem (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Jansons Textile Processors Vs Commissioner of Central Excise & ST Salem (CESTAT Chennai)
The facts of the matter are that appellants are manufacturers of cotton textile fabrics and made ups. They were clearing some of the final products on payment of duty as per Notification No.29/2004-CE and claimed exemption under notification No.30/2004-CE on other products. With effect from 11.05.2008, they opted to clear all the goods claiming exemption under notification No.30/2004-CE– At the time of exemption, appellants had reversed cenvat credit of Rs.1 ,88,337/- on inputs held in stock as o...
