2005 (8) TMI 122

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....K. Jain, C.J.]. - C.M. No. 23382-CII of 2003 By this application the applicant prays for recall of order dated 25-7-2003 whereby the petition was dismissed in default. 2.For the reasons stated in the application, which is supported by an affidavit of the Counsel himself, we allow the same and recall order dated 25-7-2003. The petition is restored to its original position. 3.The applica....

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....no evidence on record/nor the assessee could prove that the input viz. Sulphur was used in the manufacture of dutiable final products. The assessee is using Sulphur in the manufacture of exempted as well as dutiable final products?" 7.Briefly stated the material facts giving rise to the present petition are as follows : The respondent, hereinafter referred to as the assessee took Modvat cred....

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....he Tribunal has noticed that the assessee had in fact maintained register in RG 23-A/II instead of in RG 23-A/I. The Tribunal has observed that all the requisite details with regard to the receipt and consumption of the duty paid input namely "Sulphur" were maintained by the assessee. The Tribunal has also noted that it is not revenue's case that the quantity of Sulphur shown as utilised for the m....