2007 (8) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the three appeals are being disposed off by a common order, as they are directed against the same impugned order passed by the Commissioner (Appeals), vide which he has allowed the appeal filed by the Revenue. The issue involved is identical. 2. As per facts on record, the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to the above procedure and issued show cause notices alleging that the benefit of Notification No. 7/97, 8/98 is available to the goods manufactured by the appellant under their own brand names, if no credit of duty paid on the inputs is availed. Inasmuch as the appellant was availing the credit, though the same was being reversed in terms of Rule 57CC, the benefit cannot be extended to them. S....