2007 (3) TMI 442

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..... Chittaranjan Satapathy, Member (T)]. Heard both sides. The Original Authority had recorded that the impugned gases lost in the process of manufacture do not warrant denial of Modvat credit and had accordingly dropped the five related show cause notices. On Department s appeal the Lower Appellate Authority has taken into account losses occurring in the months of January, February and March, 1 .....

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..... the absence of any allegation of removal outside the factory, the losses are to be taken as normal manufacturing loss and the duty credit taken by the appellants cannot be denied. Consequently, we set aside the impugned order and restore the order of the Original Authority. The Appeal is allowed in the above terms. (Dictated and Pronounced in the open Court.) - - TaxTMI - TMITax - Central Ex .....

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