2010 (4) TMI 629

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..... o be paid by him, and then the Department was free to proceed for recovery of the duty against the manufacturer. - 16 of 2003 - - - Dated:- 5-4-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. REPRESENTED BY: Shri Sanjiv Kaushik, Sr. Standing Counsel, for the Petitioner. None, for the Respondent. [Order per: Ashutosh Mohunta, J. (Oral)]. - The Revenue has impugned the order ( .....

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..... ad taken modvat credit on the inputs used by him. He was allowed to take the credit. However, the case of the Department was that since the assessee has only partly discharged his duty liability, therefore, unless and until he deposits the entire duty, he is not liable to claim modvat credit. As the respondent assessee had already received the modvat credit, therefore, the Department in tended to .....

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