2004 (12) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. Shri Kapil Vaish, CA, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the issue relates to denial of the modvat credit to the respondents on the Front End Loader. 2. We have heard both the sides and gone through the record. 3. We find that the respondents are engaged in the manufacture of sugar and molasses. The Modvat credit on the....