2008 (7) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. The appeal is against denial of CENVAT credit to the extent of over Rs.1.6 crores to the appellants for the period Aug. 2 to Feb. 7 as also against i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it was made. Contesting this proposal, the appellants took the stand that they were entitled to, and had rightly availed, CENVAT credit of the duty actually paid on the inputs. It was in adjudication of this dispute that the learned Commissioner passed the impugned order, wherein there is elaborate discussion on the import of the expressions, 'leviable' and 'payable'. As rightly noted by the learn....