2002 (10) TMI 697

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..... se are appeals of the Revenue against the common order passed by the Commissioner (Appeals) in two appeals preferred to him by the assessee aggrieved by two different orders of the original authority. By the impugned order, the Commissioner (Appeals) has allowed deemed Modvat credit totalling to Rs. 5,68,693/- to the respondents covering the period December, 1997 to June, 1999. Ld. Commissioner (A .....

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..... s ground today. 4. Ld. Counsel for the respondents has justified the order of the Commissioner (Appeals) on the strength of the terms of the Board s Circular as also on those of the Notification ibid. 5. I have examined the submissions. I have closely perused the Board s Circular and find that the Circular is very clear to the effect that sales tax, freight, etc., were includible in the value .....

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