2015 (3) TMI 473

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er the excess duty paid or not is the issue between the Revenue and the supplier of the inputs. The respondent has taken the credit of actual duty paid. In these circumstances, I do not find any infirmity with the impugned order and hold that the respondent has taken CENVAT Credit correctly. Therefore, the Revenue's appeal deserves no merits hence the same is dismissed -Decided against Revenue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e credit of the excess duty. A show-cause notice was issued which was confirmed by the adjudicating authority. On appeal, the learned Commissioner (Appeals) set aside the adjudication order relying on the decision of the Tribunal in the case of Kerala State Electronic Corporation v. CCE Kochi - 1996 (84) ELT 44 (Tri.). Aggrieved by the said order, the Revenue is before me. 3. Heard both sides. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X