2007 (11) TMI 67

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....r examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage.  Accordingly, after dispensing with predeposit, we take up the appeal. 2.The appellants are engaged in the activity of cutting and slitting of BOPP film in jumbo rolls into specific sizes. During the period of dispute (January to December 2006), they p....

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....missioner's decision. 3. After considering the submissions of both sides, we find that the issue arising in this case is already covered in favour of the appellants by a recent decision of this Bench vide Final Order No.938/07 dt. 30.7.07 in appeal No.E/446/07 [Super Forgings and Steels Ltd. Vs CCE Chennai].  In that case, the question was whether the input-duty credit availed by the asses....

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....eing no manufacture), there was no question of recovery of any credit having been utilized towards payment of such duty. In our final order dated 30.7.07 ibid, we also observed that the decision rendered as early as on 9.12.2003 by the Tribunal in Syndet India case had been accepted by the Revenue and, therefore, it was not open to them to deny the CENVAT credit. The view taken by us in the case o....