2008 (4) TMI 590

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.... Shri Sanjay Kumar, DR, for the Respondent. [Order per :  S.S. Kang, Vice-President]. -  Heard both sides. 2. Appellants filed this appeal against the impugned order wherein it is held that the appellants are entitled for credit of 95% of C.V.D. in view of Notification No. 14/98 dated 2-6-1998. 3. Contention of the appellants is that they received inputs in the mo....

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....charged from DEPB account. At that time the appellants are not entitled for credit. Subsequently, in the month of November, 1998 the appellants paid the duty in cash and availed credit. As the duty was paid after 2nd June, 98, therefore, restriction will apply to the appellants. 5. In this case the only dispute is whether the appellants are entitled to take credit of actual CVD paid or 95%....