2005 (2) TMI 704
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....ent / Order / Decisions)<br>Dated:- 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. S....
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.... the dealer and the material sold by the dealer. 2. It is well settled that the input receiver can take Modvat credit equivalent to the duty paid. Therefore, prima facie, there was no irregula....
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