2011 (10) TMI 531

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....kanth, Advocate, for the Appellant. Shri Parmod Kumar, SDR, for the Respondent. ORDER In appeal No. E/1507/2004, ld. counsel for the appellant contests only demand of Rs. 37,721/- which has been made by treating the Modvat credit availed as part of the assessable value. {Part III of Annexure B of SCN titled "Differential duty to be paid due to increase in the value as per supplementary in....

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....me part of the assessable value of the sleeper manufactured using the said inserts. We agree with this submission of ld. Advocate. We set aside the impugned order in so far it relates to demand of duty arrived at by including the amount of Modvat credit to arrive at the assessable value and allow the appeal No. E/1507/04 to that extent with consequential relief as per law. 3. In Appeal No.....