2005 (6) TMI 82

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....ants by the lower authorities on the ground that the said amount of duty had not been paid on the capital goods by the supplier. The appellants purchased the machines from one M/s. Vairava Textiles Ltd. (VTL, for short), who had purchased the same from the manufacturer of the machines. When M/s. VTL sold the goods to the appellants, they reversed Modvat credit to the extent of 50% of the duty paid....

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....e appellants. After a perusal of the relevant invoices (copies available on record), I find that, in each of these invoices issued by M/s. VTL, the amount of BED shown as paid (by M/s. VTL) is only 50% of the amount of BED paid on the goods by its manufacturer. The appellants are entitled to credit of the duty shown in the relevant invoices as paid by the supplier (M/s. VTL.). This is the view tak....