2007 (12) TMI 174

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....None, for the Respondent. [Order] - Heard learned Jt. CDR. None appeared on behalf of the respondents inspite of notice. Revenue filed this appeal against the impugned order whereby the appeal filed by the respondent was allowed. 2. Brief facts of the case are that the respondents are engaged in the manufacture of man made yarn and were working under the Cenvat credit scheme. The respondents....

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....eals) on appeal filed by the respondents, set aside the demand and penalty. The contention of the Revenue is that as per the Cenvat Credit Rules, the manufacturer can take credit of the duty paid on inputs which are used in or in relation to the manufacture of excisable goods. The processing undertaken by the respondents in respect of the goods received back in the factory such as rewinding and re....