2006 (11) TMI 105

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..... edit at the higher rate paid on inputs, for which manufacturer of inputs on his own paid duty at the rate of 24% instead of 16%?" 2. While considering the issue as to what extent CENVAT credit can be availed in the accepted facts, the Tribunal has considered as under :- "The respondents have made a prayer for decision on merits. Accordingly, I have heard the Ld. DR and have gone through the impu .....

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..... upon the earlier decision of the Tribunal in the case of Siddarth Petro Products v. Commissioner of Central Excise, reported in 2001 (128) ELT 400 (Tri. LB). I do not find any infirmity in the view taken by the Commissioner (Appeals). Accordingly, I reject the appeals filed by the revenue." 3. When the duty was paid by the supplier at the rate of 24% and added in the cost, which has been paid by .....

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