9911796707
TMI Blog1998 (5) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order]. - Appellants filed this appeal against the Order-in-Appeal dated 31-7-1997 passed by the Collector (Appeals) disallowing the Modvat credit on different grounds. 2. The Stay Application today is posted for waiver of predeposit and stay of the recovery of the amount. However, as the point involved is short the Appeal itself is taken up for decision with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the second dealer from whom the appellants had purchased the goods had indicated time and date of removal of these goods in the invoice. She also relied upon the Chandigarh Collectorate Trade Notice No. 62/C.E./95, dated 28-11-1995 in which it was mentioned that if there are any particulars missing in the invoice issued by SAIL the action should be initiated against M/s. SAIL. In respect of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the manufacturer's invoice and accordingly the Modvat Credit cannot be denied. 4. Countering the arguments on behalf of the Revenue the Ld. D.R. submits that as the goods are C.R. Sheets there are no identification marks on the goods. It is only from referring to the weight that the goods may be related to the particular duty paying documents that is invoice. As the weight is differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir steel plant. Accordingly, Modvat credit cannot be denied to the appellants on this count. In respect of the other invoices where the weight of the inputs while removing from the depot of SAIL is different from the weight of inputs actually received, there is substance in the submissions of the ld. Counsel that the difference is not substantial and it may be on account of weighing on different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by SAIL and the duty paid at the time of removing the goods is mentioned. Only particulars missing in the invoice is date of entry No. In P.L.A./R.G.-23-A. This is a factual position which should be checked up by the Assistant Commissioner by making reference to the A.C. in charge of the Rourkela Steel Plant and on that basis he should take a decision. The Appellants may also submit the certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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