2004 (10) TMI 448

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..... (T)]. The instant appeal of the appellants is directed against the order-in-original passed by the Commissioner (Appeals). Vide the said order, the Commissioner (Appeals) has held that the appellants were rightly asked to make the payment of Rs. 11,57,958/- in terms of the Order-in-Original No. 18/CEX/1989 dated 31-8-89 passed by the Commissioner of Central Excise, Pune, which has been confi .....

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..... at that time for discharging duty on the final products. It is only after the final orders confirming the duly have been passed that the scheme of Modvat credit was in operation. 4. The moot point for decision before us is as to whether or not the appellants are entitled to discharge duty liability in respect of clearances effected prior to introduction of the Modvat scheme, by making a debit i .....

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