2011 (11) TMI 335

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.... On matter being called neither anybody is present nor is there any adjournment request inspite of notice of hearing having been sent to the appellants well in advance. Accordingly, I have heard learned DR and have gone through the impugned order. 2. The lower authorities vide their impugned orders have confirmed the demand of duty of Rs.53,365/- by rejecting the Cenvat credit  availed by ....

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....Rule 3(I)(i), a manufacturer of final product shall be allowed to take credit of the duty of excise specified in the first schedule to the Excise Tariff Act, leviable  under the Excise Act. As such, in terms of the said provision, it is clear that credit of  only that duty is available to the recipient of the inputs, which the supplier is liable to pay as per the rates applicable in term....