2007 (6) TMI 396

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..... artment s appeal against the order of the Commissioner (Appeals) No. RJB/SRT/294-314/98, dated 10-2-1999. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The respondent received POY from various manufacturers of POY during the period from July, 1995 to December, 1995 and on the basis of duty paid documents, took the Cenvat credit. (b) The officers based o .....

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..... id on such inputs and taking note of the fact, that the credit has been got debited by excise officials without actually conducting the investigation at the supplier s end, allowed the appeal by observing as follows : However, in the instant case the credit has been got debited by the excise officials by adopting an unlawful manner as discussed in foregoing paras. In view of this fact .....

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