2008 (4) TMI 590

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Appellants filed this appeal against the impugned order wherein it is held that the appellants are entitled for credit of 95% of C.V.D. in view of Notification No. 14/98 dated 2-6-1998. 3. Contention of the appellants is that they received inputs in the month of April, 1998 and there is no dispute regarding date of recei .....

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..... for credit. Subsequently, in the month of November, 1998 the appellants paid the duty in cash and availed credit. As the duty was paid after 2nd June, 98, therefore, restriction will apply to the appellants. 5. In this case the only dispute is whether the appellants are entitled to take credit of actual CVD paid or 95% of CVD paid. The CBE C vide Circular No. 421/54/98-CX dated 10-9-98 clarifi .....

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