2005 (7) TMI 392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....V.B. Nair, JDR, for the Respondent. [Order]. -  Heard both sides. In this case the appellants have utilized Modvat credit in respect of duty paid goods received back for repair and reconditioning which were cleared on payment of duty. The Original Authority had allowed the credit to the appellants but the Lower Appellate Authority has reversed the order on Department's appeal. The lear....