TMI Blog2001 (1) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is a Misc. Application filed by M/s. Simba FRP Pvt. Ltd. requesting for allowing the benefit of Modvat credit to them in respect of the inputs and capital goods used in manufacture of the goods, which were held to be dutiable by the Appellate Tribunal vide Order No. 1062/99-C, dated 23-12-1999 [2000 (125) E.L.T. 539 (Tribunal)]. 2. Shri S.V. Arya, learned Advocate, submitted that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of Electrometal Ltd. v. CCE, 2000 (40) RLT 50 (CEGAT) wherein it was held that It is well settled that in case of subsequent demand of duties the benefit of Modvat Credit should not to be denied to the assessee. The learned Advocate, therefore, emphatically submitted that the benefit of Modvat credit should be allowed to the Appellants in the present matter also. 3. Countering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atters to be heard by Larger Bench which had been disposed of by a Bench. He finally mentioned that as the Order was reserved, he could not make the submissions regarding availment of Modvat credit. 4. We have considered the submissions of both sides. It is not disputed by the learned Advocate for the Appellants that no submissions were made, either in the Memorandum of Appeal or in Synopsis giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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