2004 (7) TMI 459

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..... inghal, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The issue in this case is the eligibility of benefit of Notification No. 3/2001 when on the duty paid chassis, brought on wheel bus bodies etc. were fabricated. The appellants brought duty paid chassis and did not take Modvat credit of duty paid on such chassis. However, the credit of an amount of approx Rs. 36,246/- .....

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..... cisions of this Tribunal and in Amco Batteries Ltd. v. CCE, 2001 (129) E.L.T. 534 and in the case of Bharat Earth Movers Ltd. v. CCE, 2001 (136) E.L.T. 225 (Tri.-Bang) it can be held that on reversal of credits even after the goods were cleared would entitle the benefit of the notification. In the present case, it is on record that the duty part of the credit in the RG23A register was not utilised .....

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