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2010 (10) TMI 893 - CESTAT, BANGALOREJob work - appellant was manufacturing and clearing the product without payment of Central Excise duty and without observing any central excise formalities - whether the learned Commissioner was correct in allowing the benefit of Modvat credit to the respondents in this case or not based upon Chartered Accountant’s certificate only - duty liability was worked out on the basis of a Chartered Accountant’s Certificate and the Modvat eligibility was arrived at based on the Chartered Accountant’s Certificate and verification about duty paid nature of the raw material/packing material and the quantum of excise duty credit available thereon were not done - in the absence of any challenge to Chartered Accountant’s Certificate, and any contrary evidence to suggest that the inputs/raw material which were consumed by the assessee were not duty paid, order is correct and legal. Appeal of the Revenue being devoid of merits is rejected
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