2011 (3) TMI 1423

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....r the Appellant. Shri H.S. Anantha Padmanabha, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - These two appeals are by the revenue challenging the order passed by the Tribunal [2006 (202) E.L.T. 305 (Tribunal)] holding that the assessee was not required to have paid the duty as they were exempted from paying the duty as the classification of the product was held in favour ....

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....sessee's claim to avail modvat credit especially when sufficient evidence about the duty payment on inputs and usage in the manufacture of excisable goods were available on records. 3. While admitting these appeals, this Court framed the following substantial question of law :- "Whether the appellate Tribunal was right in setting aside the finding recorded by the first Appellate Authori....