2003 (4) TMI 374

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..... he show cause notice which commenced the proceedings reads as under : - Assessee have taken Modvat credit on said input which is also their final product on their own gate pass 1 No. 260, dated 5-8-92, which was already issued by them to M/s. M.B. International. Same is wrong and resulted in excess Modvat credit taken of Rs. 50,000/- BED and Rs. 7,500/- SED the details of which have been worked .....

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..... . 4. Shri Birader relies upon judgment of the Larger Bench, which permits receipt of the final products of the assesee to be brought back as inputs. [Hindalco Industries Ltd. v. CCE, Allahabad reported in 2000 (119) E.L.T. 711]. 5. Shri Uma Shankar admits the ratio of the judgment, but submits that deficiency in the documentation would prevent the assessee from taking credit. He also submits t .....

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