Cenvat Credit Denial by Superintendent Deemed Appealable Decision, Upheld by Commissioner (Appeals) u/s 35 of Central Excise Act.

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....Appealable order or not - Letter written by the Superintendent directing, the assessee for not availing Cenvat Credit - in the facts of the present case the letter written by Superintendent is a decision against which the appeal lies before Commissioner (Appeals) under Section 35 of the Act - the order of the Commissioner (Appeals) is absolutely legal and correct hence the same is upheld. - AT....