2006 (11) TMI 66

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..... by the appellant in modvat credit account - Appeal Nos. E/1372/01 & E/3415/02 - Final Order Nos. A/2070 & 2071/2006-WZB/C-IV/(SMB) - Dated:- 20-11-2006 - [Order]. - After hearing both the sides I find that the appellants, during the relevant period were undertaking the job of Galvanization of duty paid steel sections on job work basis. Since galvanization does not amount to manufacture, the .....

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..... s a result of dropping of the demand, the appellant became entitled to reverse the debit entry already made by them. This was objected to by the Revenue. However, Assistant Commissioner vide his order dated 19-6-1997 allowed the appellant to restore the Modvat credit of Rs. 4,32,807/- (Rupees Four lakhs thirty-two thousand eight hundred seven only) to their RG.23A Part II account. The said order w .....

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