2011 (3) TMI 1218

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.....K. Singh, Authorised Representative (SDR) for the appellant Shri A.P. Kolte, Advocate  for the respondent Per: Justice R.M.S. Khandeparkar, President Heard DR for the department and the advocate for the respondent. 2. This appeal arises from the impugned order dated 23/07/2003 passed by the Commissioner (Appeals) Aurangabad. By the impugned order the Commissioner (Appeals) ha....

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....iod involved is from September, 2001 to December, 2001. The CENVAT Credit Rules, 2001 which came into force from 21/06/2001 under Rule 3(3) clearly provided thus: "(3) The CENVAT credit may be utilized for payment of any duty of excise on any final products or for payment of duty on inputs or capital goods themselves if such inputs are removed as such or after being partially processed, or suc....