2001 (3) TMI 972

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against the Order-in-Appeal No. 539-C.E./APPL/KNP/2004 dated 30-9-2004 passed by the Commissioner (Appeals), Kanpur. The appeal seeks restoration of the Order-in-Original No. 02/DC/DMD/2004 dated 29-1-2004 passed by the Deputy Commissioner, Central Excise Division, Agra wherein he had disallowed ....

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..../2002, the appellant took the credit which was outstanding at the time of starting clearances under Notification No. 10/2002. The Deputy Commissioner took the view that credit in the books had lapsed upon the appellant starting clearance under Notification No. 10/2002. Commissioner (Appeals) overruled that decision upon a finding that no credit was availed in respect of inputs used in the manufact....