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TMI Blog1999 (11) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - Today the stay petition No. E/Stay-778/99 has been placed for hearing. Since the question lies in a narrow campus the appeal itself is taken up for disposal with the consent of both the parties after waiving pre-deposit. 2. Appellant is a SSI unit, manufacturing medicaments falling under Chapter 30 of the CETA, 1985. They fulfilled all the conditions as required under N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that no declaration under Rule 57G was filed. 3. The Assistant Commissioner who passed the adjudicating order decided against the assessee. On appeal the appellate authority by the impugned order rejected the contentions raised by the assessee. Hence the present appeal. 4. Shri Birader, Ld. Advocate appeared for the appellant and Shri A. Ashokan, Ld. DR for the department. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the year 1996-97. When that is the case no ground can be made for denying the Modvat credit. The observation made by the Commissioner in paragraph 5 regarding the time limit, in my view, is unnecessary and uncalled for. 5. Shri Birader invites my attention to the judgment of the Tribunal in Gokul Foods (P) Ltd. v. Collector of Central Excise, Allahabad - 1999 (107) E.L.T. 732 in which ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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