9911796707
TMI Blog2007 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it cannot be held that the appellants had taken credit wrongly when some of the inputs were found to be of poor quality after receipt of the same - so demand of interest affirmed in the impugned order is not sustainable - appeal allowed - E/625/2007 - 1393/2007 - Dated:- 23-11-2007 - Shri P. Karthikeyan, Member (T) [Order]. -1. M/s. International Flavours and Fragrances India Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 14 of CCR, 2004. In the impugned order, the order of the Assistant Commissioner has been upheld. 2. The subject application seeks waiver of pre-deposit and stay of recovery of the interest demanded till the disposal of the captioned appeal filed against the impugned order. After hearing both the parties on the stay application, the same is dismissed and the appeal itself is taken up f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Rule 14 of the CCR were attracted. As Rule 14 provided for recovery of interest in such cases, he upheld the demand for interest made in the order of the original authority. 4. I find that the appellant had destroyed the credit availed inputs on finding it to be of sub-standard quality. Therefore, it was not eligible for the said credit as the inputs were not used in relation to the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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