2004 (5) TMI 455

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from their Nagpur unit for utilisation in their Jalgaon Unit. The inputs were duty paid and the Nagpur Unit had taken credit of the duty paid under Rule 57A. While removing the inputs, the Nagpur unit debited the duty on inputs through RG 23C Pt-II Account (capital goods Modvat Account) instead of debiting the same through RG 23A Pt. II or PLA. The debit through RG 23C Pt. II account was admitted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed order-in-appeal through the instant appeal. 2. Heard the DR. The respondents are not present. 3. The revenue s appeal claims that strictly speaking, the inputs received by the appellants ought to have discharged duty from the RG 23A Pt. II account and not through RG 23C Pt. II. There is no other grand of challenge to the findings in the impugned order. 4. On going through the reasoning co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X