1996 (5) TMI 169

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....R, for the Respondent. [Order per : P.K. Desai, Member (J)]. -  This appeal is directed against the above mentioned order in appeal confirming the order in original dated 6-1-1988, denying the Modvat credit on the ground that the appellants were not eligible for availing the Modvat credit on the items manufactured by them. 2. Shri Gautam Doshi, the ld. Chartered Accountant, appe....

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....ting authority, who has without examining the documents came to the conclusion that no manufacturing process was involved and therefore they were not entitled to avail of the Modvat credit, on the duty paid on those defective gears. 3. Shri Mondal, the ld. SDR, for the Department, submits, that there is no evidence whatsoever to show that the manufacturing process was undertaken in relatio....