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2003 (9) TMI 682

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....spondent. [Order]. -  The appellants have claimed Modvat credit to the tune of Rs. 78,166.65 on the strength of endorsed gate passes. The consignment of 9 MTs of HDPE was originally stock transferred by 'M/s. IPCL on 3-12-93 to M/s. Suckoo Plastics distributors of IPCL, Delhi on payment of appropriate duty thereon. The said material was sold to M/s. Gupta Sales Corporation and the duty payi....