9911796707
TMI Blog1998 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... 97, dated 23-4-1997 (here-in-after referred to as the impugned order) passed by the Additional Commissioner, Central Excise, Bhopal (here-in-after referred to as the Adjudicating Authority). 2. An application under Section 35F of Central Excise Act, 1944 for the waiver of pre-deposit of the amount under the impugned order has also been filed by the appellant. 3. Appellant is a manufacturer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms along with the original TR-6 challan. It was submitted by him that TR-6 challan has been held to be a valid duty paying document for availing Modvat credit by the CEGAT vide their discussion in the case of Basant products (India) v. CCE, Kanpur; 1998 (76) ECR 188 (Tribunal). As such they are eligible for the credit of duty. 5. I have carefully gone through the records of the case and the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry is admissible if the department is satisfied about the receipt of the inputs which are imported one and which were imported by the appellants themselves and the inputs have been utilised in the manufacture of finished goods it may safety be presumed in the light of above facts that the substantial compliance for availing Modvat credit has been done and merely presenting a reconstructed copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n records, the appellant is eligible for credit on attested Bill of Entry. I hold accordingly. 8. The credit on the transformer which has been held to be admissible by the adjudicating officer but the credit has been denied on the ground that the duty paying documents under which it has been received is invalid is no longer valid in view of the fact documents under which credit have been taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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