2015 (12) TMI 1595

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.... for the Appellant. Shri Rajesh Chhibber, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - This appeal by Revenue is against order dated 20-3-2006 of Commissioner (Appeals), Ghaziabad. The respondents are engaged in the manufacture of Organic Chemicals liable to Central Excise duty. They are also availing Cenvat credit on inputs used by them. They have clea....

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....Rules, 2002 is "such goods" and not "said goods". As such, the learned AR submits that the respondent paid applying lesser rate of duty which is not correct. 3. The learned Counsel for the respondent submits that the provisions of Rule 3(4) of Cenvat Credit Rules, 2002 and the clarifications issued by the Board on 16-6-2005 does not provide for any doubt in this regard. The said Rule provi....