2005 (2) TMI 229

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..... The dispute is in regard to Modvat credit taken by the respondent under Notification No. 29/2000-C.E. (N.T.), dated 31-3-2000. Revenue seems to deny credit on the ground that the respondents' supplier had not paid duty for the inputs in question. The contention of the respondent is that since the Notification had declared the inputs in question as deemed to have paid duty, the actual payment of ....