2006 (7) TMI 673

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....n Chandarana i/by M/s. Manilal Kher Ambalal & Co., for the Respondent. ORDER P.C. : Heard the learned Counsel for the parties. 2. The applicant has sought to raise the following question in this Application : - "Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that the assessee was entitled to avail Modvat credit on inputs received by it ....

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....ricted to the additional duty leviable on like goods under Section 3 of the Customs Tariff Act, 1975. As against that, the Larger Bench had taken the view that the assessee was entitled to avail of Modvat credit. 3. Mr. Thacker, learned Counsel appearing for the respondents, points out that in view of the provision of Section 35G of the Central Excise Act, an Application which raises the que....