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2005 (12) TMI 136

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....- 19-12-2005<br>E/2071, 2259 & 2260/2005 - A/2222-2224/2005-WZB/MUM/C-III(EB)<br>Central Excise<br>Shri Krishna Kumar, Member (J) and Dr. Chittaranjan Satapathy, Member (T) &nbsp; [Order per : Chitt....

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....dit can and has also been utilized on clearance of POY itself. 2. As such, we are of the view that the appellants are eligible to take credit of NCCD paid on inputs, which, it goes without saying, ca....