2007 (5) TMI 465

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.... -  Heard both sides. The respondents are working under Notification No. 32/99-C.E., dated 8-7-99. Their duty liability for the month of April, 2003 was Rs. 9,28,229/-. They paid the said amount out of credit of Rs. 1,50,973/-and also paid the balance amount of Rs. 7,77,256/- through PLA. The amount paid by them through PLA has been refunded to them. The respondents were advised by the juris....

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....Notification No. 32/99-C.E. can be paid either from the input duty credit or from the capital goods duty credit. Ld. Consultant for the respondents states that the amount of Rs. 95,664/- has been subsequently utilized for payment of duty and the same is not available. 3. The Notification No. 32/99-C.E. requires that the manufacturer availing the exemption under the said Notification, should ....