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2003 (10) TMI 534

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....-10-2003<br>E/2206-2207/2003-Mum - 516-519/2003-WZB/CB<br>Central Excise<br>Justice K.K. Usha, Shri C.N.B. Nair, JJ. REPRESENTED BY : Shri Ajay Karia, CA, for the Appellant. Shri Kumar Santosh, SDR,....

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....ods to Unit No. II, it is open to the Unit No. II to take Modvat credit of the same amount. Under these circumstances, the Commissioner (Appeals) should not have insisted on pre-deposit. We, therefore....