TMI Blog2007 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... . Das, Member (J)]. Heard both sides and perused the records. Ld. Advocate on behalf of the applicant submits that a SCN was issued proposing to disallow the Modvat credit on various grounds. He submits that the appellant contested the demand of duty as well as they debited the same amount through PLA during the pendency of the proceedings. This Tribunal vide order dt. 5-2-99 allowed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and on perusal of the records, we find that it is a case of re-credit of duty debited during proceeding. The Tribunal by its order dt. 5-2-99 decided the issue on merits. There is no dispute that they are entitled to credit the said amount in PLA after final order of this Tribunal. Therefore, ld. DR relied upon the decision of the J.K. Synthetics Ltd. wherein Modvat credit originally ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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