2007 (10) TMI 192

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....r per: M. Veeraiyan, Member (T)]. - 1.     These appeals by the department are arising out of a common Order-in-Appeal No. YPP/668-672/SRT/2003 dated 13-10-2003 of the Commissioner (Appeals).    2.      Heard the Id. SDR and Shri M.N. Saiyed, Consultant on behalf of the appellant in Appeal No. E/486/04. 3.1      ....

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....id shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the said inputs, at the time of clearance of the said final product'. 4.2        The normal practice in the Cenvat scheme applicable to input credit is that credit is permitted to be taken immediately on receipt of the raw materials and ....

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....be interpreted to mean that the credit cannot be taken earlier to the date of clearance of the final product. 4.4      We also find from the orders of the Original Authority that in some cases the assessees were compelled to pay the duty by cash or from PLA keeping the balance in deemed Modvat credit register due to revenue drive. 5.      ....