2009 (7) TMI 868

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.... SDR, for the Appellant. None, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. Two issues involved in the appeal, as framed by Commissioner (Appeals) are as under :- "The main issues in this appeal to be decided are that whether the respondents are eligible for credit of service tax on outward transpor....

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....s the only requirement is that they should be used in the factory of production. As such, I am of the opinion that the respondent has correctly availed of MODVAT on ceramic beads." 3. After going through the above reasoning of the Commissioner (Appeals), I do not find any infirmity in the same and accordingly, uphold the said part of the order. 4. As regards the second issue, the s....