2007 (8) TMI 112

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....tting aside the order of the Assistant Commissioner by which Cenvat credit of Rs. 45,000/-, utilized by the respondent, was set aside and penalty of Rs. 5,000/- imposed. 2. The respondent was engaged in the manufacture of Plastic Laminated & Unlaminated Film and was availing Modvat credit facility on inputs under Rule 57A of the Central Excise Rules, 1944. The respondent had received 5000 kgs. of....

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....tral Excise Rules, 1944. 4. The learned authorised representative for the Department contended that, the Commissioner (Appeals) had committed an error in up-setting the order of the Assistant Commissioner, which was based on the correct reading of the provisions of Rule 57G(5) of the Rules. It was pointed out that the proviso to sub- rule (5) of Rule 57G provided that, credit shall not be taken b....