2018 (5) TMI 1186

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....sp; : Shri  S. S. Chattopadhyay, Supdt. (D.R.) For The Respondent : Shri  K. S. Ravi Shankar And Shri N.Anand ORDER Per Justice (Dr.) Satish Chandra : The present appeal has been filed by the Revenue against the impugned Order-in-Original No.12/Kol.VI/Commr./2008 dt.05.12.2008 passed by Commr. of Central Excise, Kolkata VI. The period of dispute in the present appeal is from ....

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....tion to show the same as purchase. 5. It may be mentioned that in the Notification No.13/2003-CE (NT) dated 01.03.2003, the word "purchased" has been substituted by the word "procured", but Rule 4 of Cenvat Credit Rules, 2002, allowing the taking of cenvat credit. It is in respect of inputs received in the factory of the manufacturer and it does not differentiate whether goods in question are p....