2002 (7) TMI 544

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..... Pandit, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself inasmuch as the issue is covered in favour of the appellants by the Larger Bench decision of the Tribunal. The short point involved in the present appeal is as to whether the appellants are entitled to take credit in respect of certain chemicals an....

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....ead of following the same and extending relief to the appellants, the Commissioner (Appeals) has gone by the earlier decision of the Tribunal holding that such Modvat credit was not available. It is seen that the earlier decision relied upon by the Commissioner (Appeals) were taken note by the Larger Bench of the Tribunal while delivering the judgment and have not been favoured with. In these circ....