2005 (5) TMI 514

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..... ent. [Order]. After dispensing with the condition of pre-deposit of duty amount of Rs. 54,734/- and penalty of an equivalent amount, I take up the appeal itself. 2.The impugned order has been passed by Commissioner (Appeals) in de novo proceedings when the matter was earlier remanded by Tribunal. Modvat credit in respect of Power Gear Oil and Transformer Oil, Ion Exchange Resin has be .....

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..... me covered all the items which are used in or in relation to the manufacture of the final product. Various precedent decision of the Tribunal has held that the above expressions is wide enough so as to take into its ambit all the inputs used. Apart from the fact that the appellants contesting the demand on the grounds that the same are used in transformers, I am of the view that even if the inputs .....

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