2006 (5) TMI 106

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....en filed by the Revenue impugning order No. 109/02-C dated 15th April, 2002 in Appeal No. E/2509/01-C passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal"). The Tribunal, by the impugned order, has allowed the appeal filed by the assessee and set aside the order passed by the Commissioner affirming the demand created in the show cause notice date....

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....he second factory the assessees were clearing the goods on payment of duty at full tariff rates and were availing the benefit of MODVAT credit of duty paid on the inputs received in this factory. Benefit of the notification was denied to the assessee on the ground that the assessee was availing the benefit of MODVAT credit in respect of the inputs of the first factory. The contention of the assess....

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....nsideration is as under : "10. The manufacturer does not avail of credit of duty paid under rule 57A or 57B on the products mentioned in column (2) or on any other product manufactured in the same factory." The demand created under the Show cause notice was confirmed by the authority in original, aggrieved against which the assessee filed appeal before the Tribunal, which has been accepted by th....