2007 (6) TMI 439

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....eddy, JDR, for the Respondent. [Order]. - By the impugned Order-in-Appeal Nos. 32 & 33/2006 (V-II) CE dated 23-1-2006, the Commissioner (Appeals) has partly allowed the assessee's appeal inasmuch as the Cenvat credit availed on inputs used in the effluent treatment plant, but has denied the credit on inputs used in Research and Development and Quality control. He also set aside the penalty on A....

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....e of the goods directly or indirectly. 3. On a careful consideration of the matter, I notice that in the cited judgment, the Tribunal has held that inputs used for quality testing and testing of raw material for quality control is to be included in the process of manufacture of finished goods and the credit has been held to be eligible. Therefore, the denial of Modvat credit in respect of in....