TMI Blog2007 (4) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. This appeal is against order of Commissioner (Appeals) No. 541/2005(541-A-III)CE/DK/Comr(A), dated 13-7-05, upholding the order of the original authority No. 41/JC/2004, dated 28-7-04. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (i) The appellant was availing the benefit of notification No. 10/2002-CE, dated 1-3-02 and paying the duty at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit amounting to Rs. 6,99,050/-. The department took a view that the inputs have been received during the period prior to 1-3-03 and credit should not be taken and this view has been confirmed by original authority and upheld by Commissioner (Appeals). 4. The learned Advocate for the appellant submits that the new notification w.e.f. 1-3-03 having removed the condition about the non-availing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands fully imposed. If the appellant received raw material from 1-3-03 and start manufacturing, they are eligible to avail concessional rate and simultaneously enjoy the benefit of Cenvat credit. It is to be noted that if the rate of duty had gone up from 1-3-03, the appellant would be required to pay even in respect of goods manufactured before 1-3-03 at higher rate. Since the condition for ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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