AURANGABAD PAPER MILLS LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides and perused the case records. The appellants have been denied the modvat credit on the following items:

(2.) After hearing both sides and perusal of the case records including cited case laws, I am of the view that the appellants are eligible for duty credit in respect of the impugned items in the light of the cited case laws. Accordingly, I set aside the impugned order and allow the appeal.