units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
units
were registered with Central Excise department and
having separate registrations. All the units have
surrendered their Central Excise registration in the
year ... records it is observed that both the
companies were having Central Excise
Registration separately. It is a fact that at the
time of investigation Vaibhav
when a supplier was
duly registered with the Central Excise department and had paid
Central excise duty on the capital goods and cleared the same ... challenged the said
order before the Commissioner of Central Excise (Appeals) and the
Commissioner of Central Excise (Appeals) had set aside the said order
vide
central excise
duty paid on certain capital goods and service tax on input
services which were received prior to the date of obtaining
central excise ... appellant was not registered with
the central excise department under Rule 9 of the Central
Excise Rules, 2002, they were not eligible to avail
Credit of Service tax paid on services and availed prior to Central
Excise Registration.
(3) Cenvat Credit of Service tax paid on services availed during ... date of
Central Excise Registration to date of plant ready for manufacturing
process.
2. Shri P.P. Jadeja, learned counsel appearing on behalf
