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of <h1>Dismissal of Appeal Upholding Duty Credit Denial under Notification No. 29/2000-C.E.</h1> <h3>HINDUSTHAN ROLLING MILLS Versus COMMISSIONER OF C. EX., KOLKATA-IV</h3> HINDUSTHAN ROLLING MILLS Versus COMMISSIONER OF C. EX., KOLKATA-IV - 2007 (214) E.L.T. 125 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata dismissed the appeal as the lower authority denied credit of duty under Notification No. 29/2000-C.E. (N.T.) since the credit was taken after April 2000, while the notification was valid only until April 30, 2000. The orders of the lower authorities were deemed legal and proper, requiring no interference.
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