TaxTMI 
TaxTMI 
2009 (7) TMI 1012
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....ocate, for the Respondent. ORDER Appeal No. E/4025/06 is by the Department against the order of Commissioner (Appeals) No. 65/RPR-II/2006 dated 25-6-06. 1.2 Cross-Objection No. E/CO/129/08 is connected with the above appeal. It is basically in support of the order of the Commissioner (Appeals). 1.3 As these two are inter-connected, they are disposed of by this common order. 2. Heard both side....
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....els Limited, Raipur in March, 2000 and the appellants availed credit and utilised the same to the extent of Rs. 29,066/-. Since M/s. Hira Steels Limited, Raipur was working under the provision of Section 3A of the Central Excise Act, 1944 and the waste and scrap generated from the factory was exempted in terms of Notification No. 49/97-C.E., dated 1-8-97, manufacturer could not have passed on the ....
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....173Q. 3.2 The Commissioner (Appeals) found that there was no order/decision by the competent authority that the supplier was covered under Section 3A of the Central Excise Act, 1944, to hold that invoice issued by the supplier-manufacturer and the dealer to be invalid document for the purpose of allowing Cenvat credit by the officers in charge of the recipient unit. He has also held that prior to....