1999 (6) TMI 115

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....ellant. S/Shri G. Shiv Dass and M.P. Devnath, Advocates, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals filed by the Revenue disputing admissibility of Modvat credit of the additional duty paid on inputs viz., Radio Pager. 2. Shri H.K. Saran, ld. SDR requested to condone the delay in filing the second supplementary appeal on the grounds that th....

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....imported product was not a fully manufactured product. 5. We have considered the submissions of both sides. We observe from the appeal filed by the Revenue that it is mentioned therein that the respondents manufactured their final product by using some components from the imported Radio Pagers by adding some other components to make them operative. This goes to show that the imported mater....