2005 (4) TMI 415

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.... Rajesh Chibber, Advocate, for the Appellant. Shri Radhir Singh, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the challenge has been made to the impugned order-in-original by the appellants vide which they had been denied the Modvat credit in terms of Notification No. 302/88-C.E., dated 20-5-98. 2. The ld. Counsel has contended that the ad....

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....Modvat credit. Similarly to Mahavir Steel Rolling Mills and M/s. Modern Steel Industries the Modvat credit on these very goods (M.S. Billets) was denied by the adjudicating authority but the Tribunal allowed the same vide Final Order No. A/935/99-NB, dated 8-10-99 and No. A-511/99-NB (DB), dated 26-5-99 [2000 (124) E.L.T. 444 (T)] respectively. 3. On the other hand, ld. SDR has reiterated ....

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....no direct dealings with M/s. Nova Udyog Ltd. They, as observed above, had purchased the goods from the market from various traders trading in the goods. Under these circumstances, the Deemed Modvat credit under Notification No. 202/88-C.E., dated 20th May, 1988 could not be denied to the appellants. Moreover, the case of the appellants stands squarely covered by the above referred judgments of the....