2007 (1) TMI 93

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..... ent - Appeal No. E/145/06 - A/245/2007/C-IV/(SMB), - Dated:- 16-1-2007 - Ms. Archana Wadhwa, Member (J) [Order per] - Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present appeal. 2. After hearing both sides, I find that the short issue involved is as to whether the respondents are entitled to avail the benefit of Modvat credit on the basi .....

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..... el Industries Ltd. Limbdi. A copy of another certificate dated 3-6-94 issued by Supdt. Central Excise, Sawantwadi has also been produced by the appellants which certifies that the appellants have received and used 663.180 mts. of the shredded scrap received under Bill of Entry No. 19 dated 5-7-89 for the manufacture of iron and steel products. In such circumstances, the receipt and use of the 663. .....

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..... e case laws relied upon by the appellants are squarely applicable in this situation also Moreover, the receipt, use and duty paid character of the inputs are not in dispute. Therefore, Modvat credit of Rs. 2,130/- is also admissible. In view of the above, there is no merit in the stand of the department". 3. As against the above observation, I find that the revenue has not challenged the fact .....

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