9911796707
TMI Blog1995 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... is is an appeal against the Order-in-Appeal No. ADN-878/B-I/90 [V-2(30)624/B-I/89], dated 17-10-1990 passed by the Collector of Central Excise (Appeals), Bombay, rejecting the appellants appeal. 2. The facts of the case are that the appellants filed a classification list for Saridon as P or P medicine claiming nil rate of duty under Notification No. 29/88, dated 1-3-1988. During the period when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r assessed at nil rate of duty but subsequently held to be dutiable by the order of Assistant Collector referred to above. Both the authorities below however refused Modvat benefit. Shri Gupta also produced the duty payment documents in respect of inputs and would plead that they will be able to satisfy the authorities below with regard to the usage of the duty paid inputs and the corresponding GP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector. In that case, they could claim Modvat benefit only at that point and not earlier. It is a settled law that procedural requirement cannot come in the way of substantive benefit conferred in the Modvat scheme. Hence we direct the Assistant Collector to work out the Modvat benefit on the basis of the gate passes produced regarding inputs used in the manufacture of the final product and wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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