2004 (6) TMI 457

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..... , for the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this Appeal filed by Revenue is whether Modvat credit of the duty taken by M/s. Hindustan Zinc Ltd. is to be varied after the finalisation of provisional assessment of the manufacturer who had supplied the inputs. 2. We heard Shri Kumar Santosh, learned Senior Departmental Representative and Shri B.L. N .....

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..... has held therein that as the Revenue has not disputed the fact that duty paid in excess on account of finalisation of the assessment has not been claimed as refund by the supplier the appellants therein is eligible to take the credit of duty specified in the duty paying document under which the inputs were received. Following the said decision, we reject the Appeal filed by the Revenue as herein .....

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