APOLLO TYRES LTD. Vs. CCE

JUDGEMENT

(1.) These two appeals are filed against the Order -in -original No. 02/2008 dt. 06/08/2008. The relevant facts that arise for consideration are:

(2.) The amount may be paid with interest at the appropriate rate under Rule 12/Rule 14 of the Cenvat Credit Rules 2002/2004 respectively read with Section 11AB of the Central Excise Act 1944.

(3.) We have considered the submissions made at length by both sides and perused the records.