2007 (3) TMI 476

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order]. After hearing both the sides, I find that the appellant is a small scale unit engaged in the manufacture of Bare Copper Wire, Copper Rods and Enameled Copper Wire. As per the facility of fortnightly payment of the duty they were required to pay duty in the first fortnight i.e. from 1st to 15lh of a month by utilising Cenvat credit availed upto 15th of that month. Similarly pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n of the credit for a period of about two to three days. In any case the credit availed by them, was available for utilisation in the 2nd fortnight and in the first fortnight of the subsequent month. As such, it is the timing of the utilisation of the credit which is disputed in the present appeal. The ld. Advocate submits that they have already paid the interest amount on the duties. The said con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X