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TMI Blog2011 (9) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... aneous Appeals are at the instance of the revenue. C.M.A. Nos. 526, 527, 4060 of 2005 & 2576 of 2006, are admitted on the following substantial questions of law : (i) Whether the first respondent is entitled to avail Modvat Credit on the inputs received by it from the 100% EOU supplier to the extent of 100% of the Additional Duty of Customs leviable on such goods when the actual payment on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udice? (iv) Whether the second respondent Tribunal is right in not considering that clearances from 100% EOUs to the DTA has to be considered on par with "import" i.e. to be considered as "deemed import"? 2. Apart from the first two questions, C.M.A. No. 1917 of 2005 is also admitted on the following questions of law : (i) Whether the second respondent is right in relying upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT") answered the said question in favour of the assessees following the judgment of the Larger Bench of the Tribunal in the case of Vikram Ispat v. CCE, Mumbai - III (2000 (120) E.L.T. 800). We have gone through the order of the CESTAT and we are not inclined to take a different view than the one taken by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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