2003 (11) TMI 485

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.... Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue, involved in this appeal filed by M/s. Samtel Colour Ltd., is whether the benefit of Notification No. 36/96-Cus., is available to them in respect of the goods destroyed in fire. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the demand of duty has been confirmed aga....

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.... be confirmed in respect of the imported goods; that once the Assistant Commissioner has accepted that the inputs were used in the manufacture of final products for the purpose of admissibility of Modvat credit, no contrary findings can be given in respect of the same inputs for the purpose of admissibility of the concessional rate of Customs duty under Notification No. 36/96-Cus. 3. Count....