2006 (5) TMI 214

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... When the stay application came up for hearing I have heard both sides at length and am proceeding to dispose of the appeal itself. 2. The dispute is about CENVAT credit. A part of the duty paid on the inputs has been denied for the purpose of credit with the following observation: In the instant case the party has not borne the incidence of duty on special packaging and supplier himself has m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... take credit of . (i) duty of excise specified leviable under the Act .paid on any inputs or capital goods received in the factory on or after the first day of March, 2002. Thus, the credit available is equal to the duty paid on any inputs or capital goods. In the present case, the disputed amount of duty was paid by the manufacturer of the inputs when removing the same. 4. The Cenvat cr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X