2006 (12) TMI 365

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..... the appellant-department. None appeared for the respondent. The issue involved is in a narrow campus and therefore, the appeal itself is being disposed of. 2. Light Diesel Oil (LDO) became ineligible for Cenvat credit and accordingly, the assessee has reversed the Cenvat credit of Rs. 22,525/- involved on the balance quantity of LDO as on 28-2-2003 from the Cenvat credit account on 30-4-2003. Th .....

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..... tion of the Board, they are not required to reverse the credit, they sought for recrediting and the same has been allowed by the Commissioner (Appeals). 5. No valid grounds have been adduced to interfere with the decision of the learned Commissioner (Appeals). Therefore, the appeal of the department is rejected. Stay petition is also disposed off. (Dictated and pronounced in the Open Court) - .....

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