2007 (10) TMI 87

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....r of the Commissioner (Appeals) No. 106/2006(Ahd-I), dt.22.6.06. 2. Heard the both sides. 3. The relevant facts, in brief, are as follows. The respondent are doing job work and also undertaking manufacture on their own.  They are availing cenvat credit for LDO and LPG.  The department held the view that in respect of the goods manufactured and cleared on job work basis, no duty was....

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....CC and therefore no recovery to be made in respect of LDO/LPG used by them in the goods manufactured on job work basis and cleared without payment of duty. 5. I have carefully considered the submissions from both sides.  The dispute relates to the period prior to 16.5.05. as rightly noted by the Commissioner (Appeals) , w.e.f. 16.5.05, the word and phrases "except inputs intended to be use....