2011 (7) TMI 1117

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..... Judgment Barin Ghosh, C.J. (Oral) Heard learned counsel for the parties on the merit of the matter. During the assessment years 1994-1995 to 1998-1999, the respondent/ assessee carried out various repair works. Concurrent findings of the facts, right from the order of the Assessment Officer up to the order of Tribunal, suggest that the Revenue was aware of the nature of repair work u .....

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..... r Coolers, was not known. At the same time, there was no dispute that reversal of credit taken on inputs {Pipes} was being done concurrently under MODVAT. In that background, the Tribunal held that the Revenue was 2 aware of the nature of work being carried out as well as inputs, as were being used, at the time when the repair works were being carried out and, accordingly, the demand under Section .....

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