2006 (1) TMI 386

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.... Appeal No. E/135/04 is an appeal filed by M/s. ARR Sales Agency, Kumbakonam challenging the order of the Commissioner (Appeals), Trichy dated 23-10-03. The short point involved is whether the appellants are eligible for refund of the duty paid by the manufacturer through Modvat. The Commissioner (Appeals) held that as the final products are not dutiable, the benefit of Modvat credit would not ....