2007 (5) TMI 522

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....te, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order]. - This is an appeal against the order-in-appeal dated 9-11-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai. The brief facts of the case are that M/s. The Ruby Mill Ltd., the appellant herein is a composite mill manufacturing yarn, grey fabric and processed fabric. They were availing benefit of Modva....

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....ntained as per Rule 7 of Cenvat Credit Rules, 2002. The appellant's unit was subject to regular audits by the officers of Central Excise department. During on such special excise audit during the period August, 2002 to September 2002, various audit objections were raised and communicated to the appellants vide letter dated 10-10-2002. One of the objection was that availment of Cenvat credit on not....

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....er (Appeals) who has rejected their appeal. Hence this appeal before the Tribunal. 3. The contention of the appellants is that Rule 7(1) of Cenvat Credit Rules, 2002 visualizes that the manufacturer can avail Cenvat credit on the basis of any of the documents referred at clauses (a) to (f). Clause (c) to Rule 7(1) contemplates 'a Bill of Entry' as a duty paying document. In other words if ....