1997 (4) TMI 249

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mber (T)]. The appeal is against the order of Collector of Central Excise, holding that appellant is not entitled to take Modvat credit of the duty paid on copper rods, and wire bars purchased by it from Hindustan Copper Ltd. for the reason that the document on which the appellant took credit, the certificates issued by the manufacturer of the product certifying the payment of duty was not a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... brought to the notice of the department that it took credit on the basis of documents and therefore the notice rightly invokes the extended period. 4. The assessee is required by sub-rule (4) of Rule 57G as it stood at the relevant time to supply to the Superintendent the original documents evidencing payment of duty along with the extracts of RG 23A registers every month and the Superintendent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X