2006 (5) TMI 214

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....Agrawal, DR, for the Respondent. [Order]. - When the stay application came up for hearing I have heard both sides at length and am proceeding to dispose of the appeal itself. 2. The dispute is about CENVAT credit. A part of the duty paid on the inputs has been denied for the purpose of credit with the following observation: "In the instant case the party has not borne the incidenc....

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.... manufacturer or producer of final products shall be allowed to take credit of............. (i) duty of excise specified ......leviable under the Act..........paid on any inputs or capital goods received in the factory on or after the first day of March, 2002." Thus, the credit available is equal to the duty paid on any inputs or capital goods. In the present case, the disputed amount of duty was ....