2004 (3) TMI 618

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..... Usha, President]. This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner dated 26-9-1997. The issue raised in this appeal was subject matter of the decision of this Tribunal in respondents own case CCE, Vadodara v. Modern Petrofils Ltd. [2004 (60) RLT 578]. Referring to the Board Circular No. 263/28/89, the Tribunal had taken the view that credit o .....

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..... ed for payment of another specified duty. While examining the above issue, reference is made to Notification No. 177/86 and it was observed that the credit of specified duties can be taken on inputs and the same can be utilized for payment of specified duties on final products. Thereafter, the Board circular reads as under : It is not necessary that credit of a particular duty should be utilize .....

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