2015 (10) TMI 1145

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....a Wadhwa: After hearing both the sides duly represented by Shri. K. Nagrajarao, Advocate and Shri A.K.Nigam, Addl. Commissioner (AR), I find that Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him directing the appellant to deposit the amount of duty. 2. As per the facts on record, the appellant is manufacturer of bulk drugs and intermediates fal....

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....ty paid inputs so received. The Revenue's contention is that credit availed by appellant on duty paid inputs cannot be used for discharge of duty at the time clearance of the duty free imported inputs. 4. I find that the issue is contentious. There is no dispute about the correctness of the availed credit by the appellant. The same has to beutilised by the appellant for payment of duty on the....