2008 (12) TMI 595

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....hri S.C. Kamra, Advocate, for the Respondent. [Order]. - Revenue proceeded against the respondent M/s. DCM Engineering Ltd. on the charge that the said concern had availed higher amount of Modvat credit to the extent of Rs. 93,693/- against the purchases made from M/s. Guwahati Carbon Limited. The excess Modvat credit according to the Department is attributable to the addition by way of frei....

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....e No. 3727/06 whereas M/s. DCM Engineering has not come in cross-objection. 3. The ld. DR appearing for Revenue has supported the orders of adjudication. 4. The ld. Counsel, Shri S.C. Kamra appearing for the assessee M/s. DCM Engineering Ltd. in appeal case No. 3727/06 submits that whatever was the duty required to be paid as per invoice, was paid by the respondent M/s. Guwahati Ca....