2007 (10) TMI 82

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..... eard Shri B.S. Suhag, DR and I have gone through the impugned order passed by Commissioner (Appeals). 2. The dispute in the present appeal relates to Cenvat credit availed by the respondent in respect of dyes and chemicals. The same was originally denied by the Assistant Commissioner on the ground that dyes and chemicals are not specified items in terms of Notification No. 35/2003-C.E. (N.T.) dat .....

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..... the details of stocks of inputs in terms of Notification No. 25/2003-C.E. (N.T.) dated 25-3-2003. From the declaration, it emerges that the same has been filed in terms of Notification No. 25/2003 dated 25-3-2003 and not under the Notification No. 35/2003 dated 1-4-2003. It is the show cause notice issued by the department which alleges that the appellants have wrongly availed the Cenvat credit i .....

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..... iled by the appellants in terms of Notification No. 35/2003-C.E. (N.T.) dated 1-4-2003. In view of facts on record and discussed above, the view taken by the adjudicating authority does not seem correct as the inputs i.e. dyes and chemicals are duly covered under the Notification No. 6/2002-C.E. (N.T.) dated 1-3- 2002 and the admissibility of credit in respect of inputs mentioned in the Notificati .....

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