2003 (4) TMI 374

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....DR, for the Respondent. [Order]. -  The show cause notice which commenced the proceedings reads as under : - "Assessee have taken Modvat credit on said input which is also their final product on their own gate pass 1 No. 260, dated 5-8-92, which was already issued by them to M/s. M.B. International. Same is wrong and resulted in excess Modvat credit taken of Rs. 50,000/- BED and Rs. ....

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....nd on this ground he upheld the lower order. Hence the appeal. 4. Shri Birader relies upon judgment of the Larger Bench, which permits receipt of the final products of the assesee to be brought back as inputs. [Hindalco Industries Ltd. v. CCE, Allahabad reported in 2000 (119) E.L.T. 711]. 5. Shri Uma Shankar admits the ratio of the judgment, but submits that deficiency in the docum....