2010 (5) TMI 725

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s for the respondent. With the help of ld. DR, we have perused the records including the orders passed by the lower authorities. 2. The main challenge to the impugned order relates to the finding arrived at by the Commissioner (Appeals) to the effect that no differential duty is demandable from M/s. VAL i.e. supplier of the inputs so modvat credit of differential duty amounting to Rs. 11,40,037 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellants, in as much as that the appellants had duly discharged their duty burden and that the duty was also collected by the Department and, therefore, the appellants right to claim the modvat credit could not have been held to have extinguished. It is the further contention on behalf of the appellants that since the Department has not refunded the said amount of duty to the suppliers of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X