2004 (3) TMI 616

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..... ne appeared on behalf of the appellant inspite of notice. Therefore, the appeal is being taken up in absence of the appellant for hearing. 2. Heard learned SDR for the Revenue. 3. Brief facts of the case are that the appellants are engaged in the manufacture of excisable goods. Appellants were receiving the inputs from Re-rolling Mill, which are working under the compounded levy scheme. The ap .....

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..... rer has paid duty under Notification No. 50/97 and as per this Notification; the rate of duty was 300/MT. Therefore, credit can be taken by appellant of the duty paid by the manufacturer. 6. I find, from the copies of invoice produced by the appellant, that the manufacturer of the inputs, has paid duty under Notification 50/97@ 300/MT. The appellant recipient of the input cannot avail more credi .....

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