2004 (6) TMI 533

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.... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing the appeal, appellant is required to pre-deposit duty of Rs. 85,66,019/-. They had taken Modvat credit in terms of Rule 7(1)(b) of Cenvat Credit Rules, 2002 in respect of supplementary invoice issued by M/s. Hindustan Petroleum Corpn. Ltd. (HPCL). The Commissioner in the impugned order has held ....

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....f the Tribunal rendered in the case of Eicher Limited clearly applies to the facts of this case and hence there was no need to reverse the credit or pay the amount as they have rightly taken the Modvat credit on the supplementary invoice. 3. Heard ld. SDR, Shri L. Narasimha Murthy, who reiterated the Department contention and prayed for putting the appellants on terms. 4. On a careful ....