2015 (12) TMI 753

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....espondent : Shri B S Meena, Addl Comm (AR) ORDER Per: M V Ravindran: All these appeals are directed against Order-in-Appeal No. SB/39/LTU/MUM/2009 dated 21.12.2009. 2. Since these appeals are of the same assessee and arising out of the same impugned order, and also the issue being same, they are being disposed of by a common order. 3. Heard both sides and perused the record. 4. T....

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....e 3 of the Cenvat Credit Rules, 2004 pertains to Cenvat credit. Sub-rule (1) thereof allows the manufacturer or purchaser of final products or provider of output service to take credit of Cenvat of various duties specified therein. Sub-rule (4) of Rule 3 of the said Rules provides that the Cenvat credit may be utilized for payment of various duties specified in clauses (a) to (e) thereof; clause (....