2011 (9) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;   Shri Sheo Narayan  Singh,  Jt. CDR  for the Respondents Per Archana Wadhwa (for the Bench): After hearing both the sides, duly represented by Shri G.L. Rawal, learned advocate and Shri Sheo Narayan Singh, learned Jt. CDR, we find that the short issue involved in the present appeals is as to whether the  appellant is entitled to use the modvat credit on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry, 2006 to July, 2006. Learned Advocate submits that there is duplication of the period involved in both the appeals which needs rectification.  4. Learned DR appearing for the revenue submits that the law was amended with effect from 19.4.2006 and deemed status of service  provider given to the service receiver in terms of provisions of Rule 2(9) was taken away. He also submits that....