2008 (1) TMI 900

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.... Shri N.J. Kumaresh, SDR, for the Respondent. ORDER [Order per : P.G. Chacko, Member, (J)]. - After examining the records and hearing both sides, we note that the appellants were availing Cenvat credit on inputs, capital goods and input services for the purpose of payment of duty on their final products (Motor cars and parts thereof). During the period May'06 to January'07, they availed Cenvat c....

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.... seeks to support this case of the assessee by relying on a circular of the Board vide para 11.2 of CBEC Circular dated 23-8-2007. He also relies on a Stay Order of the Tribunal reported in 2007 (8) S.T.R. 575 (Tri.-Del.). Reliance is also placed on a stay order passed by this Bench, wherein, in view of pendency of the issue before Larger Bench [2007 (8) S.T.R. 43 (Tri.) = 2007 (216) E.L.T. 81 (Tr....