2005 (8) TMI 441

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....Shri S.L. Meena, DR, for the Respondent. [Order]. - This appeal has been directed against the impugned order-in-appeal vide which the Commissioner (Appeals) has confirmed the duty demand and denial of Modvat credit against the appellants. 2. I have heard both the sides. The record shows that the credit of Rs. 28,800/- has been disallowed to the appellants on the inputs covered under ....

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....ants are engaged in the manufacture of pants on job work basis for M/s. Berger Paints India Ltd. during the period in dispute (1-4-98 to 31-12-2001), while manufacturing the paints, they kept samples of the paints and the resins. The entries were made by them in their sample register and the correctness of the same has not been questioned by the Deptt. According to the appellants, those samples we....