2011 (3) TMI 1137

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..... ) the word 'procured' has been substituted for the word purchase under the CENVAT Credit Rules therefore the credit is admissible in respect of duty paid inputs which were procured. Revenue had not produced any order passed by Hon'ble High Court staying or reversing the decision of the Tribunal. As that duty paid nature of the inputs or receipt by the Respondents is not in dispute revenue appeal d .....

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..... procured and not purchased hence credit is not permissible. It is also pleaded by Revenue that against the decision of Tribunal in the case of Exide Industries Ltd. (supra) Revenue filed Appeal before the Hon'ble High Court. 2. We find that the Tribunal in the case of Exide Industries Ltd. (supra) relied upon by the Commissioner in the impugned order held that the word 'procured' has been subs .....

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