2009 (7) TMI 1119

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....e Respondent. ORDER The demand of duty of Rs. 2,00,40,113/- stands confirmed against the appellants, who are engaged in processing of fabrics, by denying them the benefit of deemed Modvat credit availed by them during the period July, 2002 to February, 2003 on the ground that such deemed credit was not available in terms of the provisions of Notification No. 29/96-C.E., inasmuch as they have tak....

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.... the said inputs and the said inputs are used in the manufacture of the said final products. 3. The appellant's contention is that LDO used as fuel is not a consumable covered by Notification No. 29/96. If that be so, condition 4 of notification cannot be held to be violated. 4. We find that the issue is no more res integra and stand settled by Tribunal's judgment in case of Sky Industries Ltd. ....