2009 (9) TMI 660

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..... per : K. Raviraja Pandian, J.]. -  The reference case petition is filed against the Final Order No. 138/2002, dated 1-2-2002 [2002 (149) E.L.T. 743 (Tribunal)] on the file of Customs, Excise & Gold (Control) Appellate Tribunal, Southern Regional Bench, Chennai. 2. The facts of the case are as follows : The assessee is a manufacturer of power transmission belts and was availing the fac .....

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..... lier order, which was held in favour of the assessee, but not challenged in the Court of law, has passed an order in favour of the assessee. 3. Now that the Department after taking note of the decisions and having found that the benefit of modvat credit has been availed by the assessee twice wanted to have an authoritative ruling from this Court as to whether the assessee is entitled to have .....

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..... Ravichandrabaabu, learned counsel appearing for the appellant, who fairly submits that though the order of the Tribunal is not in a detailed fashion about the transaction covered under the Act i.e., after reversing the modvat credit availed on the inputs sending it to the job worker by the assessee and getting it back after the job work is done and again reversing the credit already reversed and a .....

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