2007 (3) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the appellant was availing Cenvat credit on dutiable as well as exempted finished goods. The adjudicating authority disallowed Cenvat credit in respect of 6 pcs. of felt cloth and wire mesh on the ground that these were not shown in Cenvat records RG 23A Part I on the date when Cenvat credit was availed. It is revealed from the impugned order that the Commissioner (Appeals) examined the invoic....