2007 (6) TMI 90

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....rder-in-Appeal No. GOA/CEX/SNS/51/2006 dated 20-3-2006 and 21-3-2006. 2. Appeal No. E/1944/06 is filed by the Revenue against the Order-in- Appeal seeking to set aside the order and remand the matter back on the ground that the Commissioner (Appeals) had not indicated the amount of the duty and the penalties to be imposed. Appeal No. E/2073/06 is filed by the assessee/appellant against the very....

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....f Modvat credit, the parts which are used in Air- Conditioning Plant are also for not eligible for availing Modvat credit. The adjudicating authority in the first round of litigation held against the assessee, which was reversed by the id. Commissioner (Appeals) on an appeal by the assessee. Revenue aggrieved by such order-in-appeal came before in Tribunal and Tribunal set aside the order in Commi....

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....vision Bench decision of the Tribunal in the case of Tata Oil Mills Co. Ltd. v. Commissioner of Central Excise as reported at [1997 (91) E.L.T. 144 (Tribunal)] and Commissioner of Central Excise, Rajkot v. Hindustan Lever Ltd. [2000 (121) E.L.T. 437 (Tribunal)], he relies upon these judgments for the proposition that the invoices of the items received by the appellants very clearly indicate the cl....

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.... undisputed that the assessee/appellant had purchased the items as indicated in paragraph 3 for use in their factory. It is also und that the classification of the above said products were the same as mentioned in the invoices. It is seen that ld. Commissioner (Appeals) for denying Modvat credit of the above said items has tried to rely upon Note 2 to Section XVI and come to the conclusion that th....