2005 (3) TMI 640

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....llant. S/Shri S.C. Kamra and G.K. Mahajan, Advocates, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of the capital goods was allowed which was taken on the strength of order in assessment coupled with TR-6 ....

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....d capital goods. We find that on filing the Ex-bond Bill of Entry, a detailed assessment order was passed by the proper officer on 9-5-2001 demanding duty and interest. The respondent in pursuance to the assessment order paid the duty and got cleared the goods. In these circumstances, on the basis of duty in the assessment order, which is in respect of the Ex-bond Bill of Entry and duty, has been ....