1999 (4) TMI 218

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..... ndent. [Order per : Jyoti Balasundaram, Member (J)]. In all these cases, a total amount of Rs. 73,62,130/- of Modvat credit availed by the applicants herein has been denied on various grounds such as non-authentication of invoices, non-marking of duplicate copy for transporter, credit taken on the strength of gate passes issued prior to 31-3-1994 etc. Credit [has] also been denied on cer .....

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..... aluminium cops and kemwater. In respect of kemwater, ld. Counsel submits that it has been held by the Tribunal in the assessee s own case as reported in [1998 (100) E.L.T. 351] that the item is entitled to Modvat credit. He submits that it has been held that air compressors are eligible for Modvat credit by the decision of the Tribunal reported in [1999 (106) E.L.T. 102] in the case of S.S.P.E. Co .....

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..... sioner (Appeals). 4. On hearing both sides and having regared to the fact that the Tribunal has already held that the credit cannot be denied on technical grounds and having regard to the decision of the Tribunal allowing credit on the Aluminium cops and Kemwater etc., we are of the view that prima facie case for waiver has been established by the applicants and therefore dispense with the requi .....

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