2008 (2) TMI 796

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....thkar, JDR, for the Respondent. [Order]. - Vide his impugned order, the Commissioner (Appeals) has set aside the order of the Assistant Commissioner allowing Modvat credit of Rs. 41,488/- to the appellant and allowed the revenue's appeal. For better appreciation of the dispute and the reasoning adopted by the Commissioner (Appeals), I reproduce the relevant paragraph of his order : "It is....

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.... are not entitled to avail the Modvat credit against such subsidiary certificates issued in their favour. The Assistant Commissioner has, therefore, erred in not taking into consideration these instructions which were issued to supplement the Rule relating to Modvat scheme." 2. As is seen from the above, the only reason for denying credit to the manufacturer, who supplied the goods for sub....