2011 (3) TMI 1218

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..... 01 under Rule 3(3) clearly provided that the CENVAT credit may be utilized for payment of any duty of excise on any final products or for payment of duty on inputs or capital goods themselves if such inputs are removed as such or after being partially processed, or such capital goods are removed as such provided that while paying duty, the CENVAT credit shall be utilised only to the extent such cr .....

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..... rises from the impugned order dated 23/07/2003 passed by the Commissioner (Appeals) Aurangabad. By the impugned order the Commissioner (Appeals) has confirmed the order passed by the adjudicating authority, on grounds, in addition to the ground on which the adjudicating authority had dropped the proceedings. The Dy. Commissioner, Ahmednagar by his order dated 02/07/2002 has dropped the proceedings .....

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..... ts or for payment of duty on inputs or capital goods themselves if such inputs are removed as such or after being partially processed, or such capital goods are removed as such: Provided that while paying duty, the CENVAT credit shall be utilised only to the extent such credit is available on the fifteenth day of a month for payment of duty relating to the first fortnight of the month, an .....

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