2005 (4) TMI 448

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....ena, SDR, for the Respondent. [Order]. -  There is a demand of Rs. 15,304/- on the appellants and also a penalty equal amount on them. The demand of duty is consequential to what has been held to be irregular availment of Modvat credit on a certain quantity of copper concentrate, an imported input for manufacture of copper anode (final product). During the period of dispute (March 1998 ....

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....el for the appellants submits that, as testing of the raw material was essential for the manufacture of copper anodes, the samples drawn for such testing should be held to have been used in relation to the manufacture. In this connection, reliance is placed on the Tribunal's decision in the case of Manali Petrochemicals Ltd. v. CCE [2004 (167) E.L.T. 434 (Tri.-Chen.)]. I have heard ld. SDR also, w....