2005 (2) TMI 704

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....:- 25-2-2005<br> E/1204 and 1205/2004 - 163-164/2005<br>Central Excise<br>Shri C.N.B. Nair, J. REPRESENTED BY : Shri G. Natarajan, Advocate, for the Appellant. Shri A. Jayachandran, JDR, for the Res....

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.... dealer. 2.&emsp;It is well settled that the input receiver can take Modvat credit equivalent to the duty paid. Therefore, prima facie, there was no irregular taking of credit. The difference in nome....