2003 (11) TMI 185

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....ber (J) (Oral)]. - Shri Ravi Shankar, appearing for the appellants submitted that the issue relates to Modvat/Cenvat reversal ordered by the Department of various amounts as indicated in brackets hereinafter, totalling in all Rs. 2,54,469/- relating to - (a)        return of capital goods (DG Spares) to supplier (Rs. 55,541/-); (b)      ....

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....ailed duty credit to the extent of 50% only. 3.On going through the facts and circumstances and on considering the submissions, we find force in the arguments advanced on behalf of the assessee on this plea. Accordingly, the party is entitled for refund claim of Rs. 27,750.50, which he would not have lawfully paid. Thus, the appellants succeed on this issue. 4.Items (b) and (d) are not press....

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....y the Tribunal in the case of CCE v. West Coast Industrial Gases Limited [1999 (108) E.L.T. 383 (Tribunal)] and accordingly, the Department has filed SLP against that decision and the same is pending before the Supreme Court. It was pointed out by the Counsel that the view taken by the Tribunal in the case of CCE v. West Coast Industrial Gases Limited (supra), was confirmed by the Supreme Court, a....