2005 (1) TMI 425

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....nt. Shri Ajay Agarwal, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In these appeals Revenue is challenging the allowing of Modvat credit of the duty to M/s. Modi Rubber Ltd. 2. We heard Shri O.P. Arora, learned SDR for Revenue, and Shri Ajay Agarwal, learned Advocate for the Respondents. The learned SDR submitted that the Revenue has filed appeals....

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....oduct to the Modvat credit depends on the question of its use in or in relation to the manufacture of the final product which has not been discussed by the Commissioner (Appeals), we allow the appeals of the Revenue and remand the matter to the Commissioner (Appeals) for deciding the matter afresh after examining the use of these goods of general utility items in relation to the manufacture of the....

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....ough these inputs after being processed were received back after the expiry of the prescribed period. Reliance has been placed by the Revenue in the case of CCE, New Delhi v. AVIS Electronics (P) Ltd. - 2000 (117) E.L.T. 571 wherein the Larger Bench of the Tribunal has held that "when a particular thing is directed to be performed in a manner prescribed in Rules it should be performed in that mann....