2003 (8) TMI 457

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..... e Respondent. [Order]. -  In both these appeals, the Revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeal) has reversed the order-in-original and allowed the Modvat credit @ 15% adv. The only issue involved in the present appeals is, as to whether the respondents were entitled to claim the credit @ 15% adv. or @ 10% ad valorem under Notific .....

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..... d under that Notification of allowing credit only @ 10% adv. on the price of the inputs received by an assessee/manufacturer, expired on 28-2-1999. The respondents received the inputs in question after that date and in the invoices issued by the IOC while clearing the goods, the rate was also mentioned as 15% adv. Therefore, the respondents having discharged the duty at that rate while receiving t .....

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