2005 (7) TMI 403

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..... er]. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 41,316/- to the respondents. 2. I have heard both the sides. The Modvat credit has been sought to be denied to the respondents by the revenue on the ground that the manufacture of goods did not discharge the duty liability while clearing .....

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..... how that he had received the goods under the duty paid documents. He, in the instant case, has failed to prove this fact. Therefore, he could not pass on modvatable invoices to the respondents, in order to facilitate them to claim the Modvat credit, when the goods at his ends, were not duty paid. Therefore, the impugned order of the Commissioner (Appeals) allowing the Modvat credit to the respon .....

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