2009 (4) TMI 665

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..... gainst the order of the Commissioner (Appeals), whereby the Department s appeal was rejected. After hearing both the sides and on perusal of the records, I find that the respondents are engaged in the manufacture of S.S. Patta/Patti classifiable under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. During the course of audit, it was noticed that the respondents used duty paid fu .....

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..... ujarat Narmada Valley Fertilizers Co. Ltd. reported in 2006 (193) E.L.T. 136 (Gujarat), which was followed by the Larger Bench of the Tribunal in the case of Gujarat Narmada Velley Fertilizers Co. Ltd. v. CCE, Vadodara reported in 2007 (208) E.L.T. 342 (Tribunal-LB). He also submits that vide Notification No. 27/2005-C.E. (N.T.), dated 16-5-2005, Rule 6(2) of the Cenvat Credit Rules was amended an .....

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