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TMI Blog2004 (12) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. B.M.A. Zinc Pvt. Ltd. have filed this Appeal against Order-in-Appeal No. 136/2004 dated 7-4-2004 by which the Commissioner (Appeals) has disallowed the Modvat credit to them on the ground that the inputs were not received by them in the factory. 2. We heard Shri M.S. Gupta, learned Advocate for the Appellants, and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry has been made by the Department from M/s. Paradise Trading Pvt. Ltd. who had supplied the raw material to them. Finally, he submitted that no sensible man would take credit on the goods to the extent of Rs. 5 lakhs and pay the goods manufactured out of that raw material to the extent of more than Rs. 7 lakhs; that if the inputs were not received by the Appellants, the question of their manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have dispatched copper ingots, that too on payment of duty of more than Rs. 2 lakhs than the amount of credit availed by them. This aspect of the matter has not been considered at all. In view of the fact that the Appellants have shown clearance of copper ingots and paid duty goes to show that they have received the scrap and used the same in the manufacture of copper ingots. We, therefore, set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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