2013 (12) TMI 1551

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..... - Ms. Archana Wadhwa, Member (Judicial) Shri R.K. Mishra, AR for the Appellant Shri O.P. Agarwal and Shri Udit Jain, Advocates for the Respondent JUDGEMENT Per Archana Wadhwa: All the appeals filed by the Revenue are being disposed of by a common order as the issue involved is identical. 2. After hearing both sides, I find that the assessees were allowed due Modvat cr .....

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..... al adjudicating authority. The Revenue challenged the said order before Commissioner (Appeals), who rejected the appeals filed by the department by observing that the issue stand covered by the Boards circular No. 243/77/96 dated 3.9.96 and Tribunals decision in the case of Mangal Textile Mills (I) Pvt. Ltd. vs. CCE [2003 (54) RLT 282 (Tri)]. 5. Revenue, not being satisfied with the orders of .....

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