1997 (11) TMI 305

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..... ave been imported did not contain the name of the appellants as the importer. The Assistant Commissioner by the impugned letter referred to the Minutes of the RAC meeting wherein it is reportedly stated, A prima facie examination of the documents showed that in the instant case the importation was made by M/s. Super Spinning Mills from whom the consignment was purchased by M/s. Elgi Finance on .....

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..... the circumstances under which the Customs authorities have issued the certificate is not clear . This comments at the RAC meeting cannot constitute the base for a decision/ order-in-original without going into the relevant facts of the case. Modvat Rules stipulate that credit can be taken if the Modvat Rules are followed. Therefore, without going into the grounds of appeal, vacate the impugned l .....

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