1999 (7) TMI 146

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..... Member (T)]. The issue involved in the appeal filed by M/s. Suprabhat Steel Ltd. is regarding admissibility of Modvat credit under Rule 57A of the Central Excise Rules. 2. Briefly stated the facts are that the Appellants manufacture M.S. Black/G.I. Pipes and avail of Modvat credit of duty paid on the inputs, H.R. Coils. They obtain coils from SAIL, Bokaro under duty paying documents. SAIL .....

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..... ssued invoice as would be evident from invoices themselves; that in absence of any unloading facility at Dumraon Railway Station, the inputs were sent by SAIL to Rajendra Nagar Railway siding wherefrom these were carried on to factory under cover of duly issued challans. He, further, mentioned that the procedure prescribed by the Board under Circular No. 133/44/95-CX, dated 4-7-1995 is regarding t .....

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..... ellants under the said duty paying documents. The Appellants received the goods at Railway siding as there was no facility of unloading at the Railway Station at Dumraon where their factory is located. They have transported the inputs under their challans which bore the cross-reference of Wagon numbers. In view of these facts, it cannot be claimed that inputs were not received by the Appellants un .....

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