2007 (10) TMI 212

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..... it clearly establish that the assessee is entitled to the Modvat credit on the inputs used in the manufacture of the final product - on the basis of the documents furnished, the assessee is entitled to the Modvat credit. - 1of 2007 - - - Dated:- 18-10-2007 - F.I. Rebello and J.P. Devadhar, JJ. [Order]-.1. This appeal is filed by the Commissioner of Central Excise, Mumbai-III under sectio .....

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..... mately, after about 17 months the assessee on its own took the credit. However, the Modvat credit was disallowed and penalty equivalent to the amount of credit was imposed. 4. On appeal filed by the assessee, the Commissioner of Central Excise (A) upheld the order of the adjudicating authority. On further appeal filed by the assessee, the Tribunal allowed the claim of the assessee. Hence this .....

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