2004 (3) TMI 618

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....i S.R. Dixit, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. -  This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner dated 26-9-1997. The issue raised in this appeal was subject matter of the decision of this Tribunal in respondents own case CCE, Vadodara v. Modern Petrofils Ltd. [2004 (60) RLT 578]. Referring to th....

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....he issue raised was whether credit claimed on account of any specified duty can be utilized for payment of another specified duty. While examining the above issue, reference is made to Notification No. 177/86 and it was observed that the credit of specified duties can be taken on inputs and the same can be utilized for payment of specified duties on final products. Thereafter, the Board circular r....