2009 (7) TMI 1009

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..... ehold articles of plastic and plastic moulded parts of ball-pen. They availed the credit of duty paid on capital goods to the extent of 50% of the same. However, on visit of the officers, it was found that the said two machines, on which the credit was availed, were not installed in their factory. It was clarified that the same were installed in another unit of the same manufacturer and the credit .....

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..... arately and the said unit was entitled to avail the Modvat Credit. As such, the appellant do not stand benefited by availing such credit and it was only a clerical mistake on the part of the person maintaining record. It also stand argued before me that the appellant was having huge un-utilised credit and they were not benefited by availing such excess credit. The entire situation was revenue neut .....

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