2010 (12) TMI 155

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....bsp;           The applicant is engaged in manufacturing of bright bars and is availing cenvat credit of the duty paid on the input.  During the period, the applicant cleared the input as such under Rule 3(4) of Cenvat Credit Rules, and paid the duty equal to the amount of cenvat credit availed.  2. The amount of duty payable on r....

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.... Mumbai [1999 (107) ELT 813] 4. CCE Mumbai Vs. CMS Computers Pvt. Ltd. [2005 (67) RLT 584 (SC)] 4.  We find that when the Commissioner (Appeals) passed the impugned order, the decision in the case of Vacmat Packing (I) Pvt. Ltd. was not available.  Further we also take note of the fact that the Commissioner has remanded the appeal to the original adjudicating authority for re-....