2016 (11) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. BR/235/Th-I/06 dated 28.2.2006. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant has correctly availed the cenvat credit of the CVD paid on the imported goods which were traded by them. The facts t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vailed cenvat credit. 4. On perusal of the entire case records, I find that the appellant had discharged applicable/appropriate central excise duty on the sinks after packing/repacking them. This is evident from the letter dated 10.12.2003 (annexed at pages 12, 13 and 14 of the appeal memoranda) which indicates that the appellant has discharged the central excise duty on the imported sinks when....