2006 (4) TMI 389

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.....L. Meena, SDR, for the Respondent. [Order]. -  Heard both sides and perused the record. 2. The total demand under the impugned order is Rs. 95,998/-. Dispute of Rs. 7,383/- is in regard to Modvat credit taken on filter pads. The remaining Modvat credit has been held to be not due in view of the fact that final product (I.V. Fluid) was exempted from duty under Notification No. 3....

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.... had made use of the credit when the product was liable to duty, there was no wrong availment of credit requiring return of the credit already made use of. He has relied on the decision of the Tribunal in the case of CCE v. Ashok Iron & Steel Fabricators [2002 (140) E.L.T. 277 (Tribunal-LB)]. As against this, the submission of the ld. DR is that the Commissioner has made the demand relying on the ....