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TMI Blog2008 (12) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order]. - Revenue proceeded against the respondent M/s. DCM Engineering Ltd. on the charge that the said concern had availed higher amount of Modvat credit to the extent of Rs. 93,693/- against the purchases made from M/s. Guwahati Carbon Limited. The excess Modvat credit according to the Department is attributable to the addition by way of freight to the cost of goods cleared by Guwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not come in cross-objection. 3. The ld. DR appearing for Revenue has supported the orders of adjudication. 4. The ld. Counsel, Shri S.C. Kamra appearing for the assessee M/s. DCM Engineering Ltd. in appeal case No. 3727/06 submits that whatever was the duty required to be paid as per invoice, was paid by the respondent M/s. Guwahati Carbon Ltd. The genuineness of payment of duty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been proved to bring them to charge. Therefore, duty paid by M/s. D.C.M. Engineering Ltd. having gone into the treasury, through M/s. Guwahati Carbon Ltd., the Respondent D.C.M. Engineering Ltd. should not be debarred to take credit of the same in the absence of any questionable conduct. Finding no material against both the respondents, Revenue fails in both these appeals. Accordingly, both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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