LAWS(CE)-2007-3-146

MANGALORE REFINERY AND PETROCHEMICALS LTD. Vs. CCE, MANGALORE

Decided On March 12, 2007
MANGALORE REFINERY AND PETROCHEMICALS LTD. Appellant
V/S
Cce, Mangalore Respondents

JUDGEMENT

(1.) THIS appeal has been filed against the OIO No. 03/2005 dated 25 -1 -2005 passed by the Commissioner of Central Excise, Mangalore.

(2.) THE issue relates to the denial of Modvat credit on various items of Capital Goods/Inputs.

(3.) SHRI Rajesh Chander Kumar, the learned Advocate, appeared for the appellants and Shri Anil Kumar, the learned JDR, for the Revenue.