2008 (9) TMI 779

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.... Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal arises from the Order-in-Appeal No. 345/2006 dated 23-11-2006, passed by the Commissioner of Customs & Central Excise (Appeals), Visakhapatnam. 2. Shri G. P. Sastry, learned Advocate appeared for the appellants and Ms. Joy Kumari Chander, learned Jt. CDR appeared for the Re....

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....he Cenvat Credit Rules, 2002. 5. The learned Jt. CDR stated that there is a clear violation as the appellants should not have taken the credit for excess quantity when the quantity received was less. 6. The learned Advocate stated that this was only an inadvertent lapse and it is not a dispute that subsequently the quantity of so-called excess material has been received. An extract....