2005 (12) TMI 515

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..... [Order]. - Heard both sides. 2. The issue involved in this appeal is the entitlement of Modvat credit by the receiver of the goods (repaired materials), duty has been paid by the supplier on the exempted goods. It appears that the issue is no longer res integra. The ld. DR relied upon Board's Letter No. F. No. 93/13/90-CX.3 (Circular No. 2/91/91-CX. 3), dated 4-1-91, it has been conside....