2010 (1) TMI 482

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..... ndent. [Order per : Ashutosh Mohunta, J. (Oral)]. - This judgement shall dispose of CEA No. 22 of 2004 and CEA No. 92 of 2006, as common questions of law and fact arise in both these appeals. For convenience, the facts have been extracted from CEA No. 22 of 2004. 2. The Revenue has impugned the judgment (Annexure P-3) passed by the Custom, Excise & Sales Tax Appellate Tribunal, New Delhi (for sh .....

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..... ng India Ltd. had not taken any modvat credit and the modvat credits were taken by the respondent M/s. International Tractors Ltd. It is thus, clear that one of the parties was entitled to get the modvat credit for the inputs and the parts which were duty paid and the respondents were clearly entitled to receive the modvat credit. As far as the appellant is concerned, they have not suffered any lo .....

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