1997 (8) TMI 214

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.... This is an appeal filed by M/s. Devidayal Aluminium Industires (P) Ltd., against the Order-in-Appeal No. 760-CE/MRT/97, dated 5-6-1997 passed by the Commissioner (Appeals), Ghaziabad. 2. The appellants are manufacturer of copper alloy strips. They were receiving aluminium sheets from M/s. Hindalco Industries Ltd., for the purpose of manufacture of final products. They were availing Mod....

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....t there is no allegation that goods had not reached factory. Further, there is no allegation of misuse and the issue is one of highly technical breach and for such breach, Modvat credit cannot be denied. It was also submitted that goods had to be released from the Transporter's godown after paying the value of the goods through bank in the usual course of business. 4. I find that there is ....