2009 (3) TMI 697

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....hri P.M. Dave, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri S.R. Prasad, learned SDR for the Revenue and Shri P.M. Dave, learned advocate appearing for the respondent, I find that the respondents are engaged in the manufacture of M.S.....

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....as such entire exercise is revenue neutral. He, accordingly, set aside the impugned order passed by the original adjudicating authority. Hence, the present appeal. 4. I fully agree with the findings of the Commissioner (Appeals) that whatever credit was availed by the respondent was utilized for payment of duty on the final product. As such, the credit, even if wrongly availed, stand paid ....