9911796707
TMI Blog2002 (7) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant, for the Appellant. Shri A.K. Pandit, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself inasmuch as the issue is covered in favour of the appellants by the Larger Bench decision of the Tribunal. The short point involved in the present appeal is as to whether the appellants are entitled to take cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench of the Tribunal but instead of following the same and extending relief to the appellants, the Commissioner (Appeals) has gone by the earlier decision of the Tribunal holding that such Modvat credit was not available. It is seen that the earlier decision relied upon by the Commissioner (Appeals) were taken note by the Larger Bench of the Tribunal while delivering the judgment and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest the disputed issue of law by the Larger Bench of the Tribunal. I am not happy to observe so but am constrained by the action of the Commissioner (Appeals) to pass an order on contrary to the law settled by the Larger Bench. 2. Inasmuch as the issue is covered by the decision on Shri Ramakrishna Steel referred (supra). I set aside the impugned order and allow the appeal with consequenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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