2008 (1) TMI 777

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]. Heard both sides. 2. The appellants filed this appeal against the impugned order whereby credit was denied in respect of 2 invoices dated 28-2-2004. 3. The appellants are engaged in the manufacture of excisable goods and working under Cenvat Credit Scheme. The appellants received inputs from the manufacturer under invoice dated 28-2-2004 showing payment of duty @ 16%. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 33 (Tri.-Bang.). The Tribunal in the said decision held that credit rules are in respect of duty paid and not duty leviable. So long as the duty paying documents indicate the duty actually paid, there cannot be any objection in availing the credit. 4. In the present case I find that the duty was reduced on the day when the invoices were issued. It may be a co-incidence as the duty has been paid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X