1999 (1) TMI 148

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..... or hearing, one representative pleads before me that the certain divisions of the company have been sold and he is trying to get in touch with the company. The learned Advocates are not responding, therefore the matter be adjourned. I cannot agree with it. The Advocates are not responding, it is their problem. The appeal is of 1993, we are in the year 1998. I do not want to adjourn this case. Henc .....

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..... e invoices given by the manufacturer of inputs under Rule 57A. They availed the credit of duty as indicated in the invoices issued under Rule 57A. The invoices of beta naphthol indicate effective rate of central excise duty and at the same time gate pass also indicates central excise duty under the head of RG 23A Part II register, P.L.A. register and set off register. Accordingly, the manufacturer .....

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..... is to be availed from the duty paid inputs. Therefore they cannot be denied Modvat credit keeping in mind the provisions of Notification 177/86. It has been brought to my notice by learned DR that in the similar circumstances the Tribunal in the case of C.C.E. v. Abhideep Chemicals Pvt. Ltd. - 1998 (102) E.L.T. 105 has denied Modvat credit, following the Tribunal s order made in the case of Syn-o- .....

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