2003 (3) TMI 145 - CEGAT, NEW DELHI

Extract:
.......ing answered the referred issue in favour of the Revenue, we affirm the Commissioner s order in relation to Cenvat credit on Welding electrodes and gases for the period April to September, 2000 and reject the appeal on merits. However, in the facts and circumstances of the case, we set aside the penalty of Rs. 2000/- imposed by the lower authority.