2002 (2) TMI 1020

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.... Kumar, JDR, for the Respondent. [Order]. - The appellants filed these appeals against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants were engaged in the manufacture of excisable products and were working under the Modvat Scheme. The appellants received certain inputs in their factory and had taken the credit in respect of....

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.... they are entitled for the refund of the duty paid in excess. 5. The admitted fact of the case is that the inputs, on which the credit had been taken by the appellants, were cleared as such on payment of higher duty to various customers. The duty-paying documents entitle the customers, to whom the inputs were cleared, to avail the credit of the amount shown in the duty-paying documents. It....