2008 (5) TMI 49

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..... t. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to take up the appeal. 2. The appeal is against denial of Cenvat credit of an amount of Rs. 59,42,219/- (including education cess and higher education .....

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..... Polypack Ltd. v. Commissioner of Central Excise, Kolkata-II [2000 (217) E.L.T. 148 (Tri.-Kolkata)]. (ii) Parasrampuria Synthetics Ltd. v. Commissioner of Central Excise, Jaipur [2005 (191) E.L.T. 899 (Tri.-Del.)]. (iii) Nahar Industrial Enterprises Ltd. v Commissioner of Central Excise, Chandigarh [ 2007 (210) E.L.T. 38 (Tri. - Del.) = 2007 (5) S.T.R. 385 (Tribunal)] (iv) Kedia Electricals Ltd .....

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..... ty of abatement of duty from invoice price of excisable goods under Section 4(4)(d)(ii) of the Central Excise Act, to the manufacturer of such goods, was examined. 4. After giving careful consideration to the submissions, we find that neither the circular nor the judgement cited by the learned SDR is relevant to the issue on hand. The circular and the judgement are relevant only to valuation of .....

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