1999 (10) TMI 260

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..... R. Swaminathan, Consultant, for the Respondents. [Order per : Lajja Ram, Member (T)]. - The matter relates to the Modvat credit in respect of the additional duty of excise paid on the imported Radio Pagers. The Radio Pagers so imported were not usable as such in the Country and the process undertaken by the Respondents, M/s. Casio Bharati Mobile Communication, were taken as the process of man .....

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..... ube, ld. DR submitted that the Commissioner of Central Excise (Appeals) has relied upon the Tribunal decision in the case of C.C.E., Coimbatore v. Hirsch Watch Straps Pvt. Ltd. [1997 (91) E.L.T. 174 (T)] and submitted that the facts in that case were different , there was no possibility of any loss of revenue when the watch straps were used in the facts and circumstances of the case before the Tri .....

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..... (112) E.L.T. 1052 (T)] was correct. 3. We have carefully considered the matter. There is no dispute that the final products as cleared by the Respondents were cleared on payment of Central Excise duty and thus the process undertaken by them had been taken as the process of manufacture. It is also an admitted position that a number of parts of the imported Radio pagers were used in the manufa .....

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