2006 (11) TMI 464

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.... S/Shri P.S. Raman and C. Seethapathy, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In these appeals filed by the department, the short question arising for consideration is whether the respondents were entitled, during the relevant periods, to take full Modvat credit of duty paid on fuels [Low Sulphur Heavy Stock (LSHS) and Furnace Oil (FO)] used in the generat....

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.... gave retrospective effect to Notification No. 14/97-C.E. (N.T.) ibid. The appellant's grievance is that these provisions were not considered by the lower appellate authority. The respondents, represented by Senior Counsel, would contest the above case of the Revenue by submitting that the issue stands settled in their favour by the Supreme Court's judgment in Jindal Poly Films Ltd. v. Commissione....