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TMI Blog1999 (11) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... eepak Kumar, SDR, for the Respondent. [Order]. - On hearing Shri Mayur Shroff for the appellants and Shri Deepak Kumar for the Revenue, it appeared that at this stage itself the main appeal could be taken up for disposal. This was done after granting waiver of pre-deposit of Rs. 1,22,247/- confirmed as duty. 2. The appellants removed certain inputs as such on payment of duty in terms of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Modvat credit was wrongly taken. The present appeal is against this order. 3. I have seen the cited order the ld. Single Member. In paragraph six thereof it is held :- "Considering the submissions and going through the record, it appears that a peculiar circumstances have arisen here where the Respondents have removed there own inputs in the same condition for consumption by some anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose favour the gate pass has been issued. With no challenge to the position that what was removed were inputs and what is received back are also the inputs duly declared, and the position is undisputed that on removal duty has already been paid in due compliance with the requirement. If no other allegation is levelled against them, they could not be denied the benefit of availment of Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edure also there are documents which can assist in verification of the actual receipt. Shri Mayur Shroff refers to the transporters document witnessing the return of the goods. I observe that when the C.R. Coils were brought back, the entry could have been made in the R.G. 23A Part-I Register. The Assistant Commissioner would be in a position to verify whether coils are brought back to the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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