9911796707
TMI Blog2000 (6) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... nged the portion of the Order-in-Appeal No. 175/98-C.E., dated 27-3-1998, disallowing the Modvat credit on the following items :- (1) H.R. Plates (2) M.S. Rounds (3) Disallowance of Modvat credit on labour charges amounting to Rs.11,887/- shown in the invoice on which appellants had claimed to have paid entire duty. However, as no proof of document has been presented, hence it was rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said documents were not available. He submit that same has been produced now before the Tribunal and therefore their prayer be allowed. 4. He also submits that M.S. Beams have a specific function as tools as it is used in rolling mill for passing the hot rounds through rollers and it has a very important and function as tool and hence benefit cannot be denied. 4. Ld. DR submits that on H.R. Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. 2645/99 dated 24-9-1999 in appellants' own case, the benefit of Modvat credit on H.R. Plates has been denied. However, on M.S. Rounds the benefit has been granted on the ground that the same is used as tools for checking liquidation of molten metal before tapping for the manufacture of M.S. ingots. Therefore, while, rejecting the claim of Modvat credit on H.R. Plates, the plea for all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect requires verification and reconsideration. Hence, this issue is remanded to the original authority for de novo consideration. The original authority shall grant an opportunity of hearing to appellants to establish that they are entitled for benefit of labour charges for Rs. 11,887/- shown in concerned invoices and also establish that M.S. beams are used in the course of manufacture and Modva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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