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2007 (7) TMI 512 - CESTAT, KOLKATA
Cenvat/Modvat - Inputs - Demand - Manufacture - Held that: - the appellants have paid more duty than the credit they have taken, the impugned demand is not sustainable in respect of the credit taken - since Section 11D applies to a person who is liable to pay Excise duty, no demand can be raised under the same against the appellants when the process applied by them does not to manufacture and hence the appellants are not manufacturers and hence not in the category of a person who is required to pay excise duty - appeal allowed.