TMI Blog2003 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... against the impugned order, the issue relates to the availability of Modvat credit to the appellants on the adhesives which had been disallowed by the Commissioner (Appeals) through the impugned order after confirming the order-in-original of the Asstt. Commissioner who confirmed the duty demand of Rs. 8,945/- with penalty of equal amount on the appellants by disallowing the Modvat credit. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals). 3. We have heard both sides and gone through the record. We find from that the record that the adhesives, initially sold by the appellants as final product, were returned to them after the same were rejected by the trader under proper invoice. When the appellants cleared these goods as final product to the trader, they had discharged the duty. When they received back t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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