2001 (11) TMI 410

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..... and with consent of both sides taken up for disposal. 2. The question for consideration in this appeal is the liability to Modvat credit of the duty paid on Metaquench 42. Koolkut oil 40 and Rustop . The credit has been denied on the ground that these are not essential for manufacture of the final product. 3. In the affidavit affirmed on 1-11-2000 by the partner of the appellant, the use o .....

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..... ured without using these goods completely ignores the technology. The appellant was therefore entitled to credit. The penalty imposed on the appellant is accordingly set aside. 4. The counsel for the appellant does not press the liability for recovery of Rs. 2404.82 denied on the ground that it was contained in an invoice issued by an unregistered supplier. 5. Appeal allowed in part. - - Ta .....

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