9911796707
TMI Blog2000 (8) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... . Brahmadeva, Member (J)]. This appeal is filed by the Revenue. The issue relates to Modvat credit. The Assistant Collector as per his order has denied Modvat credit on the ground that these items are not in direct participation in the manufacturing process of the final product. And the procedure with reference to the Modvat credit has not been complied with. The party has filed an appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be denied to the party in the SCN and, as such, the impugned order is liable to be set aside on this ground alone. However, the contention of the appellant that the finding of the Adjudicating Officer that the procedural requirements were not fulfilled are also not sustainable, is also correct. A perusal of provisions of rule 57T does not lend itself to the interpretation that the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that there was no endorsement on the reverse of bill of entry regarding its use is not sustainable as the goods were brought in the factory of the appellant itself which is also the importer for use and was not meant for use any where else. 2. Arguing for the Revenue Shri S.K. Das, JDR submitted that these items are not only used in respect of the finished product in question but the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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