2005 (2) TMI 704

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..... t - E/1204 and 1205/2004 - 163-164/2005 - Dated:- 25-2-2005 - Shri C.N.B. Nair, J. REPRESENTED BY : Shri G. Natarajan, Advocate, for the Appellant. Shri A. Jayachandran, JDR, for the Respo .....

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..... the dealer. 2. It is well settled that the input receiver can take Modvat credit equivalent to the duty paid. Therefore, prima facie, there was no irregular taking of credit. The difference in nomen .....

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