2006 (12) TMI 48

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..... dismissed. - Appeal No. E/644/2005-SM - Final Order No. 243/2007-SM(BR)(PB) - Dated:- 29-12-2006 - [Order per] - The appellants filed this appeal against the order of Commissioner (Appeals) whereby the demand was confirmed after denying credit. The brief facts of the case are that the appellants are engaged in the manufacture of steel ingots and billets and they are working under the Modvat .....

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..... The contention of appellant is that this facility charges are part of transaction value in respect of liquid gas received by them. As the manufacturing is paying duty in respect of the rental charges, they are entitled for credit. The appellant also pleaded that the demand is time-barred as the Revenue was aware fact the appellants were taking credit in respect of the duty paid on fixed facility .....

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