2006 (7) TMI 538

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..... d the ld. DR. The respondents are called absent. 2. The revenue is in appeal. The common issue involves in all these appeals is that the availment of Modvat credit by the purchaser of the goods, on payment of duty paid/deposit by the manufacturer of the same. 3. It is admitted that the respondents are receiving bare copper wire on payment of central excise duty on regular and proper invoices a .....

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..... be denied on the bare wire, merely because the manufacture of bare wire has wrongly paid the duty. 5. The impugned order is no way perverse. It is based on the principle of law and does not warrant any indulgence of the Tribunal either to set aside or modify the same. I find no merits in the revenue appeals. Accordingly, all appeals are dismissed. (Pronounced in Court) - - TaxTMI - TMITax .....

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