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TMI Blog2018 (4) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the appeal in hand, where it was held that According to the Modvat scheme, it is the Modvat of such final product which would have to include the cost of the inputs and in respect of which Modvat credit could be taken at the time of clearance of the final product - appeal allowed - decided in favor of appellant. - Appeal No. E/802/2010 - Final Order No. 40336 / 2018 - Dated:- 5-2-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice dated 22.3.2010 was issued to the appellant, inter alia, proposing to demand differential duty of ₹ 1,76,13,726/- along with interest thereon and for imposition of penalty. In adjudication, vide the impugned order dated 20.9.2010, the original authority confirmed the proposals in the show cause notice and appropriated the amount already paid by the appellant and also imposed equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 239 (SC). Ld. counsel draws the attention to the decision of the Tribunal in Law Kim Ltd. Vs. Commissioner of Central Excise, Pune - II - 2007 (218) ELT 142 (Tri. Mum.) where identical issue had been addressed by the Tribunal and the matter decided in favour of the appellant therein following the law laid down by the Hon ble Supreme court in International Auto cited supra. The ld. counsel fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil appeal Nos. 4086 4087/2001 filed by Jay Yuhshin Ltd. He points out that the facts of the Jay Yuhshin Ltd. discussed by the Tribunal in the Lawkim Ltd. decision (supra), in para 6 therein, would clearly indicate that in that case Jay Yuhshin Ltd. Had received the goods free of charge, and had also availed credit of the duty paid thereon. As such the facts of Jay Yuhshin and the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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