2014 (1) TMI 375

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.... Sood, Advocates For the Respondent: Shri N. Pathak, and Shri R.K. Mathur, DRs JUDGEMENT Per Archana Wadhwa (for the Bench): Learned representative appearing of the appellant seeks pass over on the ground that the learned advocate is struck up in traffic jam and has not been able to reach the Tribunal. However, we find that it is 1.20 PM and the ground put forth for the pass over is not jus....

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....nnot be held entitled to avail the Cenvat credit. At this stage, we find that admittedly the appellant has discharged the central excise duty on their final product, by utilizing the Cenvat credit in question. 4. Learned DR also agrees that duty paid on the final product is more than Cenvat credit availed by the assessee and as such, part duty also stand paid from the PLA/ cash. As such, we note ....