2008 (3) TMI 677

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..... It is not in dispute that the Diesel Generating Power Plants on which Modvat credit is availed, have been used in the manufacture of final product and on which excise duty has been paid - reliance placed in the case of ESCORTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI [2004 (8) TMI 106 - SUPREME COURT OF INDIA], where it was held that the Appellants will be entitled to Modvat credit on dut .....

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..... are exempted from payment of duty ? 2. It is not in dispute that the Diesel Generating Power Plants on which Modvat credit is availed, have been used in the manufacture of final product and on which excise duty has been paid. The decision of the Tribunal is in accordance with the judgment of the Apex Court in the case of Escorts Ltd., v/s Commissioner of Central Excise, Delhi, reported in 200 .....

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