2009 (8) TMI 797

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....ant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Shri B.L. Narsimhan, learned Advocate appearing for the appellants states that the adjudicating Commissioner has restricted the utilisation of credit in respect of capital goods and in respect of specified services under Rule 6(5) of Cenvat Credit Rules, 2004 applying the sub-rule 6(3)(c) of the s....

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....ular and cited decision of the Tribunal, the learned Counsel prays for total waiver of the pre-deposit. 2.  Heard Shri B.K. Singh, learned Joint CDR for the department. He fairly agrees that the adjudicating Commissioner has not dealt with the Board's Circular in his order. However, the adjudicating Commissioner has made a distinction between taking Cenvat credit and utilization of credit an....