1998 (2) TMI 317

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..... iefly stated the facts of the case are as under :- 1.1 The appellants are engaged in the manufacture of Winding Wire made of copper under Chapter 85 of the Central Excise Tariff Act, 1985, out of Electrolytic Copper Wire Rods in their factory situated at Durgapur in the State of West Bengal. During the period relevant for the purposes of the said appeal, the appellants were working under the M .....

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..... did not comply with the provisions relating to imports and hence the said invoices were not the valid documents for availing the Credit. This direction was issued to the appellants on the basis of a letter dated 7-2-1996 written by the Assistant Commissioner, Indore. The appellants jurisdictional Assistant Commissioner, Durgapur, informed them that the invoices on the basis of which, the appellan .....

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..... nt, informed that all the relevant papers and documents relating to inputs covered by the invoices issued by M/s. M.M.T.C., Indore, were in order, except a small amount of Rs. 34,387.60. M/s. M.M.T.C. Ltd., Indore also informed the appellants vide their letter dated 13-6-1997, that all the disputed invoices, on verification of their jurisdictional Superintendent, were found to be valid documents. .....

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..... uced and the amount was re-credited without prior permission of the Assistant Commissioner. 1.4 On adjudication, the Assistant Commissioner confirmed the said demand of duty and on appeal against the above order before the Commissioner (Appeals), the appellants did not succeed. Hence the present appeal before the Tribunal. 2. After hearing both sides, the appeal was allowed and was remanded .....

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..... issibility or non-admissibility of the Modvat credit after verifying the authenticity of the Modvatable invoices. Denial of the Credit on a limited ground of non-seeking of permission, in my view, is not justified. Accordingly, the impugned Order is set aside and the matter is remanded to the Assistant Commissioner for a fresh decision in the light of my observations made above. Thus the appeal is .....

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