2003 (1) TMI 625

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....i N.K. Mishra, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of footwear which are dutiable as well as exempted. The appellant was availing the Modvat credit in respect of the inputs used in both types of footwear and, at the time of clearance of the exempted category, was debiting credit so availed in respect of the inputs us....

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....by the Revenue not to utilise the credit and as such have suffered. The credit so lying un-utilised in RG 23A Part II records should be credited in their PLA and they should be allowed to use the same. For the above proposition, ld. Advocate, Shri S.K. Bagaria, has relied upon a number of decisions of the Tribunal. 3. However, we find that the impugned order has been passed by way of a lette....