2010 (3) TMI 275

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..... xcise Rules being a beneficial legislation, its object of input duty relief to a manufacturer should not be defeated on a technical and strict interpretation of the Rule governing modvat. – credit is allowed on the basis of application for import in form number 89 - 4 of 2003 - - - Dated:- 23-3-2010 - CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLA .....

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..... scribed under Rule 57G of the Central Excise Rules, 1944 for the purpose of modvat credit under Rule 57G, hence, the assessee would be entitled to modvat credit on the application for import which has been issued on the basis of Bill of Entry. Reliance in this regard is placed on Commissioner Central Excise, Ludhiana vs. Ralson India Ltd., reported as 2006(202) ELT 759 , wherein it has been h .....

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