2011 (6) TMI 164

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....   Mr. S. Naik, Advocate for the Respondent.   ORAL JUDGMENT (per S.A. BOBDE, J):   Heard learned Counsel for the parties.   2. A common question is involved in all these appeals. The question is whether; if, excise duty is levied on an assessee at place "A" and Modvat credit is sought to be availed of at place "B", it is open to the Authorities at place "B" to d....

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....y, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), took a view that the point is covered by a decision of the CEGAT judgment in the case of Owens Bilt Ltd. Vs. Commissioner of Central Excise, Pune reported in 1998 (101) ELT 642 and therefore, dismissed the appeal filed by the Revenue.   5. Mr. Ferreira, learned Assistant Solicitor General for the appellant, submitted that ....