2007 (11) TMI 252

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....r-in-appeal No. AT/437/M-III/2006, dt. 30-6-2006. 2. The respondent sought adjournment of this matter at least three times and the respondent was accommodated, today also respondent is absent and seeking adjournment. The request for adjournment is declined und appeal is taken up for disposal. 3. Considered the submissions made by the ld. SDR and perused the records. It is the submission that....

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.... Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. v. CCE, Pune as reported at 2005 (183) E.L.T. 353 (Tri. - LB) wherein it was held that :- "Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilization in the manufacture of final product, which are cleared on payment of duty by the principal man....