2007 (2) TMI 568

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..... Shri Samir Chitkara, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Learned Advocate Shri P.V. Seth, appearing in support of the application for recalling of Order Nos. A/1108-1111/WZB/06/C-III, dated 26-7-2005 submits that the said order was passed in the absence of the applicants/appellants, without considering their adjournment request filed in the Registry on 20 .....

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..... against payment which the appellant was to take from the input manufacturer. Whatever the case may be, substantive condition of the notification, which allows availing of deemed Modvat credit only on payment having been made by cheque or demand draft, stand contravened. As such the lower authorities have rightly held that the appellant is not entitled to deemed Modvat credit. We, accordingly, fin .....

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