TMI Blog2003 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commissioner of Central Excise, whereby the benefit of Modvat credit was denied to M/s. Telco Ltd., Pimpri. 2. Ld. DR, appearing on behalf of the revenue, raised a preliminary objection regarding maintainability of the appeal by the present appellants, i.e., M/s. Jaiswal Engg. Works (P) Ltd. 3. The contention of the revenue is that the present appellants are not aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand and the adjudicating authority confirmed the demand on the ground that no duty was paid in respect of the inputs received by M/s. Telco Ltd. In the present proceedings, we are not concerned with the dispute between the revenue and M/s. Telco Ltd. 7. Present appellants, M/s. Jaiswal Engg. Works (P) Ltd. filed the appeal on the ground that the inputs were supplied by them and M/s. Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t impugned order, revenue had denied the Modvat credit to M/s. Telco Ltd. M/s. Jaiswal Engg. Works (P) Ltd., the present appellants, are not concerned with that dispute. Mere stopage of payment by M/s. Telco Ltd. to the appellants for supply of goods, does not create any right to the present appellants to file the appeal under Section 35 of the Central Excise Act. 9. We find merit in the objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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