2005 (2) TMI 380

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.... / Order / Decisions)<br>Dated:- 25-2-2005<br>E/1114/2004 - 259/2005<br>Central Excise<br>Shri C.N.B. Nair, Member (T) &nbsp; [Order (Oral)]. - After hearing both sides, the appeal itself is tak....

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.... by the department to the fact that the assessee could not have taken credit of the debit already made into the Cenvat account. It is being contended that a refund application should have been filed. ....