2000 (1) TMI 467

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..... ndents. [Order]. - After allowing the Stay Petition unconditionally, I take up the appeal itself for disposal with the consent of both sides. 2. Show cause notice dated 12-5-1995 was issued to the appellants proposing to deny them the Modvat credit of Rs. 3,20,999.00 on the ground that 25 KVA Transformer has not been declared by them in the declaration filed under Rule 57G. Shri K.K. Bane .....

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..... depending upon the order placed on the appellants. He, further, submits that the Assistant Commissioner has travelled beyond the scope of the show cause notice and has denied the Modvat credit on some other flimsy grounds for which no allegations were made in the show cause notice. In any case, he submits that the grounds for rejection of the Modvat credit by the Assistant Commissioner are not so .....

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..... declaration in respect of 25 KVA transformers. From the declaration shown to me by the appellants, I find that this allegation is factually not correct, inasmuch as the transformers have been shown as an input against the Serial No. 49. Non-mentioning of capacity of the transformers in the said declaration cannot be made the basis for denying the benefit to the appellants, inasmuch as the same onl .....

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