2016 (12) TMI 337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sh. G.M. Sharma, AR -for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order. 2. The facts of the case are that during the period of July, 2004 to August, 2004, the appellant procured certain inputs from the 100% EOU. The EOU cleared inputs to the appellant by paying duty under Serial No. 3 of the Notification No. 23/2003-CE dated 31.03.2003. The appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3 of Notification 23/2003-CE is not disputed. In that circumstances, whatever the duty has been paid by the appellant is entitled for cenvat credit as per Rule 3 of the Cenvat Credit Rules, 2002. Therefore, the impugned order is to be set aside. 4. On the other hand, the Ld. AR opposed the contention of the Ld. Counsel and submits that as per Rule 14 of the cenvat credit Rules, 2004 duty cost ....