1999 (6) TMI 115

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..... ndent. [Order per : V.K. Agrawal, Member (T)]. These are two appeals filed by the Revenue disputing admissibility of Modvat credit of the additional duty paid on inputs viz., Radio Pager. 2. Shri H.K. Saran, ld. SDR requested to condone the delay in filing the second supplementary appeal on the grounds that the original appeal was filed in time. Shri G. Shiv Dass, ld. Advocate on behal .....

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..... sions of both sides. We observe from the appeal filed by the Revenue that it is mentioned therein that the respondents manufactured their final product by using some components from the imported Radio Pagers by adding some other components to make them operative. This goes to show that the imported material was used in relation to the manufacture of the final product manufactured by the respondent .....

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