2007 (2) TMI 523

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....ondent. [Order]. -  This appeal filed by the appellant against the order-in-appeal dated 30-9-2004. 2. In this case, M/s. Birla Vxl Ltd., Porbandar cleared 300 MT of Soda Ash for export under Invoice Nos. 40 to 67 vide AR-4 No. 11/98-99, dated 4-9-1998. As the goods could not be exported, the same was diverted for home consumption. The appellant purchased 48 MT of soda ash out of the ....

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....therefore, the Modvat credit cannot be denied. 4. Ld. DR reiterated the findings of the Commissioner (Appeals). He submits that the said certificate was issued under Rule 57E which is for the "adjustment in duty credit". He further submits that in this case there is no adjustment in duty and therefore, the said certificate is absolutely irrelevant herein. 5. After hearing, both the sid....