2006 (12) TMI 365

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....arned SDR for the appellant-department. None appeared for the respondent. The issue involved is in a narrow campus and therefore, the appeal itself is being disposed of. 2. Light Diesel Oil (LDO) became ineligible for Cenvat credit and accordingly, the assessee has reversed the Cenvat credit of Rs. 22,525/- involved on the balance quantity of LDO as on 28-2-2003 from the Cenvat credit accoun....