2005 (6) TMI 196

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... benefit of Modvat credit inputs even though they have voluntarily paid duty when the goods manufactured were fully exempt. 2. CCE (A) reliance on the Tribunal decision in : (i) CCE v. Themapack Industries. - Final Order No. 70-71/98C, dated 18-2-98 [2003 (160) E.L.T. 1150 (Tribunal)]. (ii) CCE v. Cosmos Engineers - 1998 (108) E.L.T. 213 (T) (iii) Gothi Plastic Industri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X