2004 (7) TMI 573

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..... S. Kang, Member (J)]. Heard both sides. 2. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of the inputs received from their Paonta Sahib Unit was disallowed on the ground that Paonta Sahib Unit have not paid duty. 3. The brief facts of the case are that inputs were manufactured at Paonta Sahib Uni .....

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..... 003 [2004 (168) E.L.T. 321 (T)] set aside the demand on the ground that processes undertaken by the manufacturing Unit on the defective goods does not amount to manufacture. 4. The present proceedings are in respect of the Mohali Unit where show cause notice was issued to Mohali Unit denying the benefit of Modvat credit in respect of the same goods on the ground that the manufacturing Unit had n .....

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