2004 (2) TMI 605

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..... The appeal of the appellants is directed against the order-in-appeal passed by the Commissioner (Appeals), whereunder the claim for Modvat credit in respect of capital goods obtained by the appellants on lease basis has been denied. 2. Heard both sides. 3. The appellants are claiming that the show cause notice issued to them merely mentions that the capital goods do not qualify for Modvat cr .....

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..... in the normal course, it is the consignee of the goods, who bears the price, which includes the duty. For it to be demonstrated that duty was paid by someone other than financial company would be required to be demonstrated. This has not been proved/produced. 4. These findings of the adjudicating authority are without any substance. First and foremost, the objection in the show cause notice does .....

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