2004 (10) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Peeran, Member (J)]. - In these 4 (four) appeals, a common question of law and facts arise and therefore, they were taken up together for the disposal. These appeals arise from the Order-in-Original No. 10 to 12/03-04 (R.P.), dated 19-6-2003 and 66/2003-04 (R.P), dated 31-3-2004. The Department had initiated proceedings against the appellants to recover the irregular Modvat credit availed by them ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Shri L. Narasimha Murthy, learned SDR appearing for the Revenue. 3. It is brought out to our notice that the Tribunal in the similar facts and circumstances in case of Bharat Heavy Electricals Ltd. v. CCE, Bangalore - 2002 (50) RLT 208 (CEGAT-Ban.) has held that merely because of the vatue of the inputs has been written off in books of account that by which disentitle the appellants taking t....