2005 (5) TMI 113

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....aneous application, Shri D.D. Gwalani, ld. Advocate submits that the notice of hearing was not sent to their address at Jogeshwari, which was given by them against Sr. No. 6 of EA 3 form. Instead the same was sent to their factory address at Andheri. The factory was closed and as such it seems that hearing notice has not been taken care of. It has happened in the past also when the same was divert....

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....d for manufacture of exempted product, the credit is inadmissible in respect of the same. 3. On the other hand, appellant's contention is that Nitrogen gas is an intermediate product and the same is captively used in the manufacture of dutiable final product. As such, Nitrogen Gas plant is used in the manufacture of ultimate final product on which duty is paid. Reference is made to the Boards C....

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....g Mills Ltd. - 2004 (167) E.L.T. 210 (Tri.-Chennai) has held that emergence of exempted intermediary products could not vary or deny the benefit of credit in respect of the capital goods. To the same effect is the Tribunal's decision in the case of Bharat Forge Ltd. v. CCE, Pune - 2004 (165) E.L.T. 339 (Tri-Mumbai) wherein after taking note of the Board's Circular Modvat credit in respect of capit....