2003 (12) TMI 374

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..... Respondent. [Order per : S.S. Kang, Member (J)]. The Revenue filed this appeal against the adjudication order passed by the Commissioner of Central Excise. 2. The brief facts of the case are that the respondents are engaged in the manufacture of excisable goods and were availing the benefit of Modvat credit on inputs as well as on capital goods. A show cause notice was issued to the a .....

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..... lease excluded the amount of Excise duty and the Excise duty was separately paid by the respondents. This evidence was produced by the respondents before the adjudicating authority. 5. In view of the factual position that the Excise duty was paid on the capital goods by the respondents and is not the part of the lease agreement, we find no infirmity in the impugned order. The appeal is dismissed .....

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