2010 (1) TMI 482

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..... contractor. Credit admissible to respondent. No revenue loss as credit taken only once. - 22 of 2004 - - - Dated:- 12-1-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri Gurpreet Singh, Advocate, for the Appellant. None, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - This judgement shall dispose of CEA No. 22 of 2004 and CEA No. 92 of 2006, as common .....

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..... uts as consignee alongwith the name of their contractor. The parts were also duty paid. 4. As Duty had been paid on the inputs and the parts, therefore, the respondents were entitled to modvat credit. It is pertinent to mention here that M/s. Haden Josts Engineering India Ltd. had not taken any modvat credit and the modvat credits were taken by the respondent M/s. International Tractors Ltd. It .....

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