2008 (11) TMI 517

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..... Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - An amount of Rs. 70,20,324/- has been demanded from the appellant on the ground that the Cenvat credit to the extent of this amount taken by the appellant is wrong. Cenvat credit was taken by the appellant on the basis of invoices issued by another unit namely Unit-V, belonging to their company. Credit has .....

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..... redit availed is regular, passing on the credit by Unit-V to the appellant has also to be held as regular. 3. We find that very ground on the basis of which show-cause notice was issued no longer exists. In any case, the Tribunal has been taking a consistent stand that if duty has been paid and credit is taken on the basis of invoices, the fact that duty was not liable to be paid by the pers .....

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