TMI Blog2007 (11) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ards payment of duty – Assessee appeal allowed - E/674/2007 - 1342/2007 - Dated:- 7-11-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko, Member (J)]- After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order confirming the demand of Rs.55,87,162/- equivalent to the CENVAT credit found to have been erroneously taken by the assessee during the aforesaid period. The present appeal is against the Commissioner's decision. 3. After considering the submissions of both sides, we find that the issue arising in this case is already covered in favour of the appellants by a recent decision of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upheld in view of the Tribunal's decision in Syndet India Vs CCE Navi Mumbai 2004 (166) ELT 349 (Tri.-Mumbai), wherein it was held that even if duty was not payable on the finished goods (there being no manufacture), there was no question of recovery of any credit having been utilized towards payment of such duty. In our final order dated 30.7.07 ibid, we also observed that the decision rend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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