2008 (4) TMI 552

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.... Respondent. [Order]. - After examining the records and hearing both sides, I note that the duty amount has already been paid by the appellants. What remains is a penalty of Rs. 35,798/- (equal to duty). In view of the deposit of duty and of the fact that the subsisting issue is too short for the appeal to be kept pending, I take up the appeal for final disposal after dispensing with predepo....

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.... Cenvat credit (to) which the importer was otherwise entitled) was taken of the amount of CVD actually paid on the imported goods. It is not in dispute that the goods were received in the assessee's factory and utilized in or in relation to the manufacture of final products. The credit is being denied on the technical ground that the prescribed document (triplicate copy of bill of entry) prescribe....