2007 (2) TMI 409

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....ent. [Order]. - Being aggrieved by the order passed by the Commissioner (Appeals) the Revenue has preferred the present appeal. I have heard Shri K.G. Sanchej, learned D.R. appearing for the Revenue. Nobody appeared for the respondents. 2. The Commissioner (Appeals) vide his impugned order has held as under :-   "I find that the vide Order-In-Original the adjudicating au....

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....held that the inputs non-re-assessable to duty - Modvat credit to be allowed as per the amount of duty indicated in duty paying documents - Excise authorities have no jurisdiction to re-assess the duty on inputs.   Moreover, there is no dispute regarding payment of duty made by the supplier. There is nothing on record to suggest that the supplier of the goods have taken refund of the ....