2005 (4) TMI 202

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....icals Ltd. are engaged in the manufacture of excisable goods falling under Chapters 28, 29 and 39 of the Schedule to the Central Excise Tariff Act, 1985. They were availing Modvat/Cenvat facility as laid down under Rules 57A and 57Q of the erstwhile Central Excise Rules, 1944. They were availing full Modvat credit on the basis of invoices, though the quantity received by them was short on the inpu....

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.... decision reported in 1998 (104) E.L.T. 382 (Tri.) in the case of M/s. Neera Enterprises v. CCE, Chandigarh and 2003 (158) E.L.T. 378 (Tri.-Mumbai) - M/s. Mardia Chemicals Ltd. v. CCE, Rajkot and other decisions wherein the said proposition has been held. 5. It is now well-settled law as observed in the aforesaid decisions that availment of Modvat credit to the extent of full amount of duty sho....