2008 (7) TMI 213

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.... Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved by the order passed by the Commissioner (Appeals) Revenue has filed the present appeal. 2. After hearing both the sides we find that in terms of Notification No. 56/2002, the respondent, who is located in Jammu was required to pay duty by first exhausting their Modvat credit available and then through their PLA. The duty pai....

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....ebar the appellants from the benefit. Moreover, when the appellants have exhausted the Cenvat credit in subsequent months. To quote a few in stances, I observe that during the months of May 05, Dec. 06, January. 07 and March 07 the balance with the Cenvat account was NIL and during the Months of February 05 the balance was Rs. 102/-, March 06 it was Rs. 4030/-, April 06 it was Rs. 6885/-, July 06 ....