2007 (3) TMI 270

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...., the Tribunal has held that the assessee was entitled to Cenvat credit under the Cenvat Credit Rules as it had paid duty on the yarn in the grey fabrics. This finding was given by the Tribunal on the alternate plea taken by the assessee. It is urged on behalf of the Department that the Tribunal has decided this issue raised by the assessee for the first time before the Tribunal. According to the ....