2008 (7) TMI 750

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....lant. Shri C.S. Rajput, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri Joy Kumar, learned Advocate appearing for the appellant and Shri C.S. Rajput, learned DR appearing for the Revenue, we find that Modvat credit stands denied to the appellants on two grounds. The first is that they have availed the same even in r....

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..... 2. The credit of around Rs. 6.25 lakhs stands denied to the appellant on the ground that though the duty was paid by the suppliers on the goods inclusive of full packing of boxes, the fact remains that the same were actually delivered in pallets and the appellants have been given the credit notes in respect of deletion allowance. On the other hand, it is the appellant's contention that n....