2010 (4) TMI 629

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....sel, for the Petitioner. None, for the Respondent. [Order per: Ashutosh Mohunta, J. (Oral)]. - The Revenue has impugned the order (Annexure P-3) passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') dated 18-9-2002, vide which the order passed by the Commissioner (Appeals) was upheld and the respondent No.1 was held entitled to claim modvat c....

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....ot liable to claim modvat credit. As the respondent assessee had already received the modvat credit, therefore, the Department in tended to deny the credit and to recover the credit already taken by the manufacturer. 4. A perusal of the facts shows that whatever inputs were used by the manufacturer, he had availed of the modvat credit. In case, any duty was yet to be paid by him, then the Depar....