2008 (8) TMI 754

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The impugned order has been issued by the Adjudicating Commissioner confirming the duty demand of Rs. 1,63,52,371/- and Education Cess of Rs. 3,27,047/- which is in dispute in this case. The Adjudicating Commissioner has held that the appellants were not eligible to avail of credit of addition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that, he states that the Cenvat Credit Rules, 2004 has not undergone any change in this regard and hence the credit claimed under the said Rules cannot be disallowed prior to 17-11-05. 5. After hearing both sides, we find that the credit is allowed under the Cenvat Credit Rules, 2004 and the said Rules permit credit of additional duty under Rule 3(1) (Clause VII). The ld. DR is not able to s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X