2011 (7) TMI 1117

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.... : Mr. Shobhit Saharia, Advocate   For the Respondent : Mr. P.R. Mullick, Advocate   Judgment Barin Ghosh, C.J. (Oral) Heard learned counsel for the parties on the merit of the matter. During the assessment years 1994-1995 to 1998-1999, the respondent/ assessee carried out various repair works. Concurrent findings of the facts, right from the order of the Assessment Office....

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.... and 'Bend Tubes', manufactured by the respondent/assessee, were being used for repair of the Air Coolers, was not known. At the same time, there was no dispute that reversal of credit taken on inputs {Pipes} was being done concurrently under MODVAT. In that background, the Tribunal held that the Revenue was 2 aware of the nature of work being carried out as well as inputs, as were being used, at ....