9911796707
TMI Blog2009 (7) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is engaged in manufacture of polyester filament yarn/polyester texturised yarn from the duty paid POY received from the various suppliers. The appellant company has four units all situated in Silvassa. Further, for the sake of convenience, they can be called Unit 1 to Unit 4. 2. During the period 30-6-03 to 24-1-04, four duty paying invoices were issued by the concerned manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment etc. For the above proposition, they have relied upon Tribunal's decision in case of CCE, Coimbatore v. Coimbatore Murugan Mills - 2003 (160) E.L.T. 825 (Tri.-Chennai). 4. After hearing the learned SDR Shri J.S. Negi. I find that there is no dispute about the factual position. The inputs were actually received by the appellant and utilised by them in manufacture of final product. Admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-Del.). 5. In view of the above and in absence of any doubt about the duty paid character of the input, their receipt in the appellant's factory, utilisation of the same in manufacture of final product, cleared on payment of duty, I find no justification for denial of Modvat credit to the appellant. 6. The impugned order is accordingly set aside and appeal allowed with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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