2006 (1) TMI 526

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.... the Appellant. Shri Uday Kumar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After allowing stay petition un-conditionally, we take up the appeal itself for disposal with the consent of both sides. 2. Modvat credit of Rs. 1,50,357.24 availed by the appellants as deemed Modvat credit in terms of Government of India's Order dated 1st March, 1989 in respect o....

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....otification and as such it is for the Revenue to prove that the manufacturer has availed the benefit of the said Notification and has cleared the goods after satisfying the conditions. Result of investigation conducted at one particular supplier showing that the inputs have been cleared by him without payment of duty cannot be made applicable to all the suppliers. 4. After hearing ld. DR, ....