2008 (4) TMI 619

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..... , JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- The duty demand of Rs. 53,47,765/- stand confirmed against the appellant along with imposition of personal penalty of Rs. 15 lakhs, by denying the benefit of Modvat credit availed in respect of the inputs used in the manufacture of intermediate processed fabric, which in turn are used in the manufacture inter-lining coated fa .....

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..... rong availment of credit cannot be sustained. It is seen that by taking note of these judgments, the original adjudicating authority has dropped the demand. However, on appeal by Revenue, the Commissioner (Appeals) set aside the order of the Assistant Commissioner on the ground that the final product i.e. cotton inter-lining powder coated fabric classifiable under Chapter 59 were not one of the sp .....

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