2013 (9) TMI 57

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...., Advocate, DR For the Respondent: Ms. S. Bector, DR JUDGEMENT Per Archana Wadhwa (for the Bench): After hearing both sides, we find that the appellant is engaged in the manufacture of tyres and tubes and were availing Cenvat credit of AED (GSI). The total credit of Rs.79,8667/- accrued during the period December, 1997 to March, 2000. The amendment came in the law with effect from 1.3.....

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....mount of credit utilized for paying the Central Excise duty in accordance with the provisions detailed therein. 4. The sole ground of the appellant is that such procedure has not been followed by the Revenue. However, we find no merits in the above contention inasmuch as the show cause notice had already been issued to the appellant in the year 2003. In fact the appellant had already re-debited....