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2000 (6) TMI 94
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.... (J)]. - Demand of duty of Rs. 17,29,411.00 has been confirmed by the authorities below as differential duty in respect of block board during the period 1-5-92 to 21-3-93. The classification of the block board has been finally settled by the Hon'ble Supreme Court in the case of CCE, Shg. v. Woodcraft Products - 1995 (77) E.L.T. 23 (S.C.). The said amount of duty has already been realised by the Re....
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....he appellants were liable to pay duty on the block boards during the period relevant for the purposes of this appeal. 3. We further find that though the question of availability of Modvat credit in respect of duty paid on the inputs used for the manufacture of block boards and the assessable value being cum-duty price have not been agitated before us, but the benefit of the same is liable to be....
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....ability. In the case of Apex Steels Pvt. Ltd. v. CCE, Chandigarh - 1995 (80) E.L.T. 368 (T), the Tribunal had observed that the Modvat credit where otherwise due ought to be allowed even if prescribed procedure could not be followed. In the case of Dalmis Indus. Ltd. v. CCE, New Delhi - 1996 (84) E.L.T. 60 (T), the Modvat credit was not initially availed as finished products were considered to be ....