TMI Blog2005 (4) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... Krishna Industries and M/s. Bajrang Wire Products (India) Pvt. Ltd. for rectification of mistake in Tribunal's Final Order No. 34-35/05-NB(A), dated 30-12-2004 [2005 (182) E.L.T. 369 (Tribunal)]. 2. We heard Shri L.P. Asthana and Shri B.L. Narasimhan, both learned Advocates, and Mrs. K.A. Mishra, learned S.D.R. The learned Advocates have mentioned that once the process of drawing of wire from wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are manufacturing any other product where the credit of duty paid on wire rod taken by them is being or has been utilised. In view of this, we rectify the mistake in our Final Order No. 34-35/05-NB(A), dated 30-12-2004 and Order that no Modvat credit is disallowable and any demand on that count is not sustainable. Similarly, the question of charging any interest also does not survive. We also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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