2006 (11) TMI 127

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....n has been proposed for the admission of this appeal:- "Whether or not respondent is entitled for CENVAT credit at the higher rate paid on inputs, for which manufacturer of inputs on his own paid duty at the rate of 24% instead of 16%?" 2.     While considering the issue as to what extent CENVAT credit can be availed in the accepted facts, the Tribunal has considered as u....

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.... restrict the credit on the ground that inputs manufacturer should have paid lesser amount of duty. The Commissioner (Appeals) has relied upon the earlier decision of the Tribunal in the case of Siddarth Petro Products Vs. Commissioner of Central Excise, reported in 2001 (128) ELT 400 (Tri.). I do not find any infirmity in the view taken by the Commissioner (Appeals). Accordingly, I reject the app....