2007 (7) TMI 512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Consultant, for the Appellant. Shri Sumit Kumar, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. As the appeal can be disposed off today, we waive the requirement of pre-deposit. 3. The appellants received HR/CR Coils of iron and steel and cutting/slitting the same into sheets and strips on behalf of M/s. SAIL and supplied to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he irregularly availed credit in view of the following two decisions : (i)      CCE & C, Vadodara v. Narmada Chematur Pharmaceuticals Ltd. reported in 2005 (179) E.L.T. 276 (S.C.) = 2005 (119) ECR 12 (S.C.) (ii)    Shree Krishna Industries v. Commr. of Central Excise, Jaipur reported in 2005 (182) E.L.T. 369 (Tri.-Del.) 5. We find that in Narmada Che....